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Service Tax - Highlights / Catch Notes

Home Highlights September 2021 Year 2021 This

Refund of CENVAT Credit - The issue stands decided at the level ...

Service Tax

September 30, 2021

Refund of CENVAT Credit - The issue stands decided at the level of the first Appellate Authority and hence the show cause notice purporting to re-open the question of entitlement to credit, is bad in law. It is only on the aspect of quantification that the matter has been remanded by the Tribunal and the respondent ought to have restricted himself to a verification of this aspect alone. - HC

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