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Service Tax - Highlights / Catch Notes

Home Highlights August 2012 Year 2012 This

Extended period of limitation – input service – denial of Cenvat ...


Court Rules 'Used' Misinterpreted in Cenvat Credit Case, Extended Limitation Period Show Cause Notice Invalid.

August 7, 2012

Case Laws     Service Tax     AT

Extended period of limitation – input service – denial of Cenvat credit - the term 'Used' cannot cover the definition of input service, it would be purely a question of interpretation and therefore, show cause notice could not have been issued invoking extended period. - AT

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