HomeIndirect TaxesExtended Limitation Not Invocable in CENVAT Credit Dispute Detected During Audit: CESTAT

Extended Limitation Not Invocable in CENVAT Credit Dispute Detected During Audit: CESTAT

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The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Allahabad Bench, has set aside a service tax demand holding that the department could not invoke the extended period of limitation in the absence of fraud, suppression of facts, or wilful misstatement. The bench of P.K. Choudhary (Judicial Member) has observed that the department has the…

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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.

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