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Service Tax - Highlights / Catch Notes

Home Highlights February 2015 Year 2015 This

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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