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Service Tax - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

CENVAT credit - If the contention of the department is accepted ...


Appellant's Payments Not Service Tax, CENVAT Credit Reversal Invalid, Demand for CENVAT Credit Unjustified.

April 17, 2017

Case Laws     Service Tax     AT

CENVAT credit - If the contention of the department is accepted that the appellant cannot be treated as service provider then in the such case payment made by the appellant should not be treated as payment of service tax, accordingly it amounts to reversal of Cenvat credit availed by them, for this reason also demand of Cenvat credit does not exist - AT

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