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Service Tax - Highlights / Catch Notes

Home Highlights December 2022 Year 2022 This

Recovery of wrongly availed CENVAT Credit - Rule 9 of CCR - if ...

Service Tax

December 1, 2022

Recovery of wrongly availed CENVAT Credit - Rule 9 of CCR - if the documents as submitted by the appellants contain all such particulars as are mentioned in the invoices or payment received, then also the Cenvat credit is to be allowed. The Adjudicating authority below has miserably failed to consider the said proviso - AT

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