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Service Tax - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

CENVAT credit - denial on the ground that service tax was paid ...

Service Tax

April 22, 2017

CENVAT credit - denial on the ground that service tax was paid with much delay after being pointed out in audit - Rule 9(1)(bb) bars the availment of credit when the service tax is paid pursuant to the notice issued alleging fraud, suppression of facts and wilful misstatement - credit allowed - AT

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