Utilisation of Cenvat credit for payment u/s 73A(2) - Amount ...
Entity Misuses Cenvat Credit for Non-Taxable Activities, Violating Section 73A(2), Deemed Improper and Illegal Use.
February 19, 2015
Case Laws Service Tax AT
Utilisation of Cenvat credit for payment u/s 73A(2) - Amount collected in the name of service tax on non taxable activity - the discharge of the liability u/s 73A(2) utilising cenvat credit was improper and illegal - AT
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