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Service Tax - Highlights / Catch Notes

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CENVAT credit - input services - intermediary services - Demand ...


CENVAT Credit Dispute: Revised Returns Supersede Original, Original Returns Deemed Invalid and Void.

October 29, 2019

Case Laws     Service Tax     AT

CENVAT credit - input services - intermediary services - Demand has been raised on the basis of original returns. In fact, the appellant has filed revised returns, in that circumstances, the original return filed by the assessee are null & void, the same cannot be considered any legal documents.

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