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Service Tax - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

The appellant could have entertained bonafide belief that they ...


CENVAT Credit Case: No Evidence of Intent to Evade Tax, Extended Limitation Period Not Applicable.

March 25, 2019

Case Laws     Service Tax     AT

The appellant could have entertained bonafide belief that they are eligible for CENVAT Credit on the dumpers and tippers - also there is nothing in the record to indicate that there was suppression, misstatement of fact with intent to evade tax - Extended period of limitation cannot be invoked.

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