CENVAT Credit Dispute: Revised Returns Supersede Original, Original Returns Deemed Invalid and Void.

CENVAT credit - input services - intermediary services - Demand has been raised on the basis of original returns. In fact, the appellant has filed revised returns, in that circumstances, the original return filed by the assessee are null & void, the same cannot be considered any legal documents. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X