Invocation of Extended Period - Utilisation of ineligible credit ...

Case Laws Service Tax

September 14, 2021

Invocation of Extended Period - Utilisation of ineligible credit - in view of the fact that the issue as to whether credit could be taken or not was ultimately resolved by a Larger Bench of the Tribunal, the extended period of limitation could not have been invoked by the Department. The confirmation of demand for the period prior to March 2007 (normal period), therefore, cannot also be sustained for this additional reason. - AT

View Source

← Previous Next →

Invocation of Extended Period - Utilisation of ineligible credit ...

Case Laws Service Tax

September 14, 2021

You may also like:

Eligibility to CENVAT Credit - Invocation of extended period of limitation - when the issue of eligibility of credit was in dispute during the impugned period, the...

CENVAT Credit - Input Service Distributors - credit denied by the Department on the ground that after the amendment to the definition of ‘input service’ w.e.f....

Suppression of facts or not - Extended period of limitation - The evidences on record do not show that the appellant had acted otherwise than in a bona fide manner - The...

Invocation of extended period of limitation - SCNs issued earlier are quashed - while issuing the present SCN, the same and/or similar set of facts could not be taken as...

Denial of CENVAT Credit - Invocation of extended period of limitation - for invocation of extended period there has to be some evidence that an assessee knew that they...

Invocation of extended period of limitation. - The Appellant had been providing same services as was alleged in the earlier Show Cause Notice dated 22.05.2015 which was...

Extended period of limitation - Cenvat Credit - telecom towers erected at site and affixed to earth - inputs or not - The demand for duty and interest within the...

CENVAT Credit - Invocation of extended period of limitation - Suppression of facts - mere procedural violations CENVAT credit cannot be denied cannot lease to...

Invocation of extended period of limitation - In the absence of any allegation made in the show cause notice that the appellant had suppressed facts with intent to evade...

Validity of subsequent SCN - Extended period of Limitation - in a case where a show cause notice has been issued for the earlier period on certain set of facts, then on...

Extended period of limitation - CENVAT Credit - input services - outward freight - Since the fact of availment of such irregular credit was not disclosed to the...

Invocation of extended period of limitation - the first SCN was issued on 26.5.2009 invoking the extended period of limitation. The Department is precluded from issuing...

Invocation of extended period of limitation - chewing tobacco - the tribunal by cryptic order has negatived the contentions of the Revenue and held that the invocation...

Invocation of extended period of limitation - uppression of facts or not - the Department could not have taken shelter of the third party information, as it was...

Applicability of interest to CENVAT credit recovery - Availed versus Taken and / or utilization of credit - Recovery of CENVAT credit wrongly taken or erroneously...

Quick Updates: