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Service Tax - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Denial of CENVAT Credit - Invocation of extended period of ...

Service Tax

September 26, 2015

Denial of CENVAT Credit - Invocation of extended period of limitation - for invocation of extended period there has to be some evidence that an assessee knew that they were liable to pay duty - when CENVAT credit is reflected in periodical returns then extended period can not be invoked - AT

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