Since the appellants have not declared in their ST3 Returns that ...

Central Excise

November 25, 2016

Since the appellants have not declared in their ST3 Returns that input service credit was used in relation to trading activity. This amounts to suppression of facts and therefore, the extended period of limitation is correctly invoked - AT

View Source

← Previous Next →

Since the appellants have not declared in their ST3 Returns that ...

Central Excise

November 25, 2016

You may also like:

CENVAT Credit - The input service credit cannot be denied on the ground that it is shown in the ER1 return instead of the ST3 returns since the cross utilization of...

Denial of cenvat credit - input services - Financial Advisor to the appellant - the activity would definitely be services used in relation to financing and financial...

Cenvat Credit - subsequent amendment considering trading activity as 'exempted service' cannot entitle the assessee to avail the proportionate credit on various input...

CENVAT credit - input services - credit was availed prior to registration - Input services includes the services used in relation to settingup, modernization, renovation...

Extended period of limitation - CENVAT Credit - common input services on trading activity / traded goods - non-maintenance of separate accounts under Rule 6(2) of Cenvat...

Since the appellant had availed irregular CENVAT Credit on the input services used for trading activity, the intention of the assessee is manifest in defrauding the...

Cenvat credit – Input service - Service Tax credit in respect of input service attributable to trading activities is not available. - AT

Cenvat Credit of service tax on catering, pick up service and mobile telephone services - in relation to manufacturing activity - found as eligible input services -...

Cenvat Credit - input services used in relation to storage of inputs outside the factory will not be eligible for the credit. - AT

Input service credit - Trading activity - the applicants have reversed the proportionate input service credit - stay granted - AT

Quick Updates: