-Availing of ITC cannot be termed as illegal when Tax was paid under RCM on services which were exempted from tax
-When relevant facts are in the knowledge of the authorities, when the first SCN was issued, the subsequent SCN cannot allege suppression of facts.
-Extended period not invokable when the relevant entry itself is subject matter of litigation at various Judicial Forums
-Initial burden is on department to prove that the situations visualised by the proviso existed. However, once it is discharged, burden shifts upon assessee
-When entire dispute is revenue neutral, there could be no intention to evade payment of duty
Availing of ITC cannot
Petro Carbon &
The issue involved was whether appellant was entitled to Cenvat credit of Service Tax under Reverse Charge on services when as per lower authorities
When relevant facts
Petro Carbon &
Appellant's unit was audited by the department during Jan 2009. Thereafter, two SCN vide SCN No.39/2007 dt. 05.03.2007 and SCN No. 143/2007,
Extended period not
Krishi Upaj Mandi
The issue involved was regarding levy of tax on letting out of land and shops to traders and collection of allotment fee/lease amount for such land/shop.
Initial burden is on
ICRA Ltd. v.
Tribunal observed that the proviso to Section 73(1) extended the period of limitation from six months to five years, therefore it had to be construed
When entire dispute
Tribunal observed that entire dispute being revenue neutral, there could be no intention to evade payment of duty and consequently extended period