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