Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Utilisation of Cenvat credit for payment u/s 73A(2) - Amount collected in the name of service tax on non taxable activity - the discharge of the liability u/s 73A(2) utilising cenvat credit was improper and illegal - AT
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