Fraud-based GST assessment cannot stand without allegations of fraud, wilful misstatement or suppression; proceedings must follow normal classificatio...
Cenvat Credit - reversal of credit on exempted servcies - erstwhile Rule 6(3) only restricted availment of credit upto 20%. - If did not make the credit lapse. - Demand set aside - AT
Cenvat Credit - reversal of credit on exempted servcies - erstwhile Rule 6(3) only restricted availment of credit upto 20%. - If did not make the credit lapse. - Demand set aside - AT
Note: It is a system-generated summary and is for quick reference only.