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

Published on

🚀 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
Mariya Paliwalahttps://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.

Latest articles

Yacht Not Liable to Duty on Return After Foreign Cruising: U.S. Customs Authority

The U.S. Customs and Border Protection (CBP) clarified that a duty-paid yacht taken abroad...

Incentives from Vehicle Manufacturers Are Trade Discounts, Not Consideration for Service Tax: CESTAT

The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...

No Service Tax on Composite Imported Machinery Contracts — Artificial Vivisection for ECIS Under RCM Not Permissible: CESTAT

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad Bench, has set aside...

GSTAT Portal Undertaking Clause Modified After Representation by Marwar GST Appellate Tribunal Bar Association

In a procedural development concerning filings before the Goods and Services Tax Appellate Tribunal...

More like this

Yacht Not Liable to Duty on Return After Foreign Cruising: U.S. Customs Authority

The U.S. Customs and Border Protection (CBP) clarified that a duty-paid yacht taken abroad...

Incentives from Vehicle Manufacturers Are Trade Discounts, Not Consideration for Service Tax: CESTAT

The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...

No Service Tax on Composite Imported Machinery Contracts — Artificial Vivisection for ECIS Under RCM Not Permissible: CESTAT

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad Bench, has set aside...