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Service Tax - Highlights / Catch Notes

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CENVAT Credit - sale of entire cement division operations - JSW ...

Service Tax

September 26, 2022

CENVAT Credit - sale of entire cement division operations - JSW Steel Ltd. (transferor company) provided any services to the appellants or not - there is no element of suppression of facts and the irregular availment of cenvat credit was duly recorded in the books of accounts and audited by the department, the cenvat demand if any, should be confined to the normal period and the extended period of limitation cannot be invoked for effecting recovery of such cenvat credit. - AT

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