Extended Period of Limitation cannot be invoked to raise demand of IGST Portion of Customs Duty which is Available as ITC: CESTAT sets aside Order [Read Order]
The appellant paid the IGST at the time of import they would have been eligible for input tax credit
The Hyderabad bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) has set aside the order, ruling that the Extended Period of Limitation cannot be invoked to raise a demand for the Integrated Goods and Service Tax ( IGST ) portion of Customs Duty, as it is available as Input Tax…
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