CENVAT Credit of Service Tax Availed on Common Inputs Services Attributable to Trading Activity can be Recoverable by Invoking Extended Period of Limitation: CESTAT Bench Delivers 3 Members Opinion [Read Order]

By Shabna Rahim - On August 19, 2023 8:30 am - 2 mins read
CENVAT Credit of Service Tax - CENVAT Credit - Service Tax - Common Inputs Services Attributable - Common Inputs Services - Inputs Services - Trading Activity - CESTAT - Taxscan

The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) delivered 3 members’ opinions on a single issue of recovery of availed CENVAT credit of service tax on common inputs services which was attributable to the trading activity by invoking the extended period of limitation. The majority of members upheld the demand…

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