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

JURISHOUR | TAX LAW DAILY BULLETIN : MARCH 24, 2026

Here’s the Tax Law Daily Bulletin for March 24, 2026.GSTGST REGISTRATION CANCELLATION INVALID WITHOUT...

Invalid Invocation of S. 73 for GTO Service Recipients Leads to Quashing of Service Tax Demand: CESTAT

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai Bench has held that...

Service Tax Demand on Limitation Grounds Quashed, Holds No Suppression Without Intent to Evade: CESTAT

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

Retrospective Applicability of Beneficial DGFT Notification: CESTAT Allows Home Consumption of Confiscated Goods

The Chennai Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has permitted...

More like this

JURISHOUR | TAX LAW DAILY BULLETIN : MARCH 24, 2026

Here’s the Tax Law Daily Bulletin for March 24, 2026.GSTGST REGISTRATION CANCELLATION INVALID WITHOUT...

Invalid Invocation of S. 73 for GTO Service Recipients Leads to Quashing of Service Tax Demand: CESTAT

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai Bench has held that...

Service Tax Demand on Limitation Grounds Quashed, Holds No Suppression Without Intent to Evade: CESTAT

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