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2018 (3) TMI 769 - CESTAT MUMBAIExtended period of limitation - receipt of subsidy from the Reserve Bank of India - suppression of facts or not? - Held that: - the Commissioner (Appeals)’s finding for dropping of demand for the extended period is only on the basis of a letter dated 16.10.2008. However, this very letter was not produced before the original authority. Therefore, the fact regarding submission of this letter and the genuineness thereof was not verified - ven the learned Commissioner (Appeals) also has not got this letter verified from the department seeking a report. The matter should be reconsidered by the original authority after verifying the genuineness of the letter dated 16.10.2008 - appeal allowed by way of remand.
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