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

Published on

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

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…

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

GST Appeal Barred by Limitation? Rajasthan HC Allows Delayed Appeal Where Delay Was Beyond Taxpayer’s Control

The Rajasthan High Court has once again emphasized that genuine and unavoidable circumstances preventing...

No Coercive GST Recovery Against Former Partner Till Appeal is Decided: Himachal Pradesh High Court

The Himachal Pradesh High Court has granted interim protection to a former partner of...

Service Tax Recovery from Deceased Proprietor’s Widow Quashed: Chhattisgarh High Court 

The Chhattisgarh High Court has quashed a service tax recovery notice issued against the...

November 30 GST Return Deadline Retrospective from July 1, 2017: Kerala High Court

The Kerala High Court has reaffirmed significant relief for GST-registered taxpayers by holding that...

More like this

GST Appeal Barred by Limitation? Rajasthan HC Allows Delayed Appeal Where Delay Was Beyond Taxpayer’s Control

The Rajasthan High Court has once again emphasized that genuine and unavoidable circumstances preventing...

No Coercive GST Recovery Against Former Partner Till Appeal is Decided: Himachal Pradesh High Court

The Himachal Pradesh High Court has granted interim protection to a former partner of...

Service Tax Recovery from Deceased Proprietor’s Widow Quashed: Chhattisgarh High Court 

The Chhattisgarh High Court has quashed a service tax recovery notice issued against the...