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CENVAT Credit on Excess Service Tax for Cancelled Bookings Is Accrued Right: CESTAT Allahabad
Case Law Details
- Case Name
- Grace Infraventures Private Limited Vs Commissioner (CESTAT Allahabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Allahabad
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Grace Infraventures Private Limited Vs Commissioner (CESTAT Allahabad)
The appeal challenged the Order-in-Appeal dated 25.04.2024, which had set aside the Order-in-Original and confirmed a service tax demand of ₹1,25,775 along with interest, disallowed CENVAT Credit of ₹33,16,333, and imposed penalties under Section 78 of the Finance Act, 1994 and Rule 15 of the CENVAT Credit Rules, 2004.
The dispute originated from a Show Cause Notice issued on 30.12.2020 for the financial years 2015-16 to 2017-18, proposing recovery of service tax under the proviso to Section 73(1) of ...




