Invocation of Extended Period - Utilisation of ineligible credit ...

Service Tax

September 14, 2021

Invocation of Extended Period - Utilisation of ineligible credit - in view of the fact that the issue as to whether credit could be taken or not was ultimately resolved by a Larger Bench of the Tribunal, the extended period of limitation could not have been invoked by the Department. The confirmation of demand for the period prior to March 2007 (normal period), therefore, cannot also be sustained for this additional reason. - AT

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Invocation of Extended Period - Utilisation of ineligible credit ...

Service Tax

September 14, 2021

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