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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