The bench held that the demand raised under VCES was not justified as the department had not considered the amount paid through Cenvat credit
The Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) Hyderabad held that averments in a Show Cause Notice ( SCN ) without providing the nature of service and classification of the taxpayer are vague, resulting in the upholding of the Rs. 9 crore service tax demand drop. The appellant, Vijay Mining & Infra…
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