CENVAT Credit Limitation Period Case: Demand Against Large Taxpayer Unit Set Aside Due to Lack of Mala Fide Intent.

CENVAT Credit Limitation Period Case: Demand Against Large Taxpayer Unit Set Aside Due to Lack of Mala Fide Intent. https://www.taxtmi.com/highlights?id=59240 Extended period of limitation - CENVAT Credit - input services - In LTU there are few number of assesses, as compared to the normal Commissionerate and hence the Department has a better grip and knowledge about affairs of a manufacturing unit in the LTU jurisdiction. Further, it is an admitted fact that the appellant have been filing regular returns with the Department - there is no mala fide on the part of the appellant in having taken credit - Demand set aside - AT en-us Tue, 17 Aug 2021 12:48:43 +0530 Tue, 17 Aug 2021 12:48:43 +0530 TaxTMI RSS Generator CENVAT Credit Limitation Period Case: Demand Against Large Taxpayer Unit Set Aside Due to Lack of Mala Fide Intent. https://www.taxtmi.com/highlights?id=59240 Extended period of limitation - CENVAT Credit - input services - In LTU there are few number of assesses, as compared to the normal Commissionerate and hence the Department has a better grip and knowledge about affairs of a manufacturing unit in the LTU jurisdiction. Further, it is an admitted fact that the appellant have been filing regular returns with the Department - there is no mala fide on the part of the appellant in having taken credit - Demand set aside - AT Highlights Central Excise Tue, 17 Aug 2021 12:48:43 +0530 https://www.taxtmi.com/highlights?id=59240