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Service Tax - Highlights / Catch Notes

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Extended period of limitation - it is found that it is a case of ...

Service Tax

August 23, 2023

Extended period of limitation - it is found that it is a case of difference of opinion between the appellant and the Revenue. The appellant held a different view about the eligibility of CENVAT credit than the Revenue. - Demand set aside being the entire demand except what has been conceded by the appellant falls beyond the value period of limitation - AT

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