Interest - penalty - reversal of irregularly availed credit - ...
Appellant Not Liable for Interest and Penalty on Reversed Credit Before Use; Irregular Credit Issue Resolved.
February 13, 2017
Case Laws Service Tax AT
Interest - penalty - reversal of irregularly availed credit - whether the appellant is liable to pay the interest and penalty for the irregularly availed credit, which was reversed prior to utilisation according to the appellant? - Held No - AT
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