The Customs, Excise and Service Tax Appellate Tribunal, Kolkata Bench, has set aside a service tax demand of Rs. 14.22 lakh holding the demand to be time-barred and unsustainable in law. The substantive benefits like CENVAT credit cannot be denied merely due to procedural lapses. The bench of K. Anpazhakan (Technical Member) has observed that…
Membership Required
Already a member? Log in here
