Prior-Period CENVAT Credit Can’t Be Ground to Deny 70% Abatement Under Service Tax Notifications: CESTAT

HomeIndirect TaxesPrior-Period CENVAT Credit Can’t Be Ground to Deny 70% Abatement Under Service...

Prior-Period CENVAT Credit Can’t Be Ground to Deny 70% Abatement Under Service Tax Notifications: CESTAT

Indirect Taxes

Published on

03/03/2026

By Mariya Paliwala

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that CENVAT credit pertaining to a period prior to the introduction of restrictive abatement notifications cannot be used to deny the benefit of 70% abatement under the service tax regime. However, the Tribunal confirmed a service tax demand of ₹17.33…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here

Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Tags
Prior-Period CENVAT Credit

Prior-Period CENVAT Credit Can’t Be Ground to Deny 70% Abatement Under Service Tax Notifications: CESTAT

Membership Required

Latest articles

LC Charges Recovered in High Seas Sale Can’t Be Taxed as Banking Service: CESTAT

CESTAT Quashes Service Tax Demand on Manufacturing Activity, Reimbursable Expenses and Out-of-Limitation Appropriation

Small-Service Provider Exemption Can’t Be Denied Without Evidence of Preceding-Year Turnover: CESTAT

S. 43CA Can’t Apply to Land Sale Transactions Substantially Completed Before Provision Came Into Force: ITAT

More like this

LC Charges Recovered in High Seas Sale Can’t Be Taxed as Banking Service: CESTAT

CESTAT Quashes Service Tax Demand on Manufacturing Activity, Reimbursable Expenses and Out-of-Limitation Appropriation

Small-Service Provider Exemption Can’t Be Denied Without Evidence of Preceding-Year Turnover: CESTAT

About us

Company

Categories