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Case Law Details

Case Name : Umed Bhawan Palace Vs Commissioner (CESTAT Delhi)
Related Assessment Year :
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Umed Bhawan Palace Vs Commissioner, CGST, Excise Customs (CESTAT Delhi)

Learned Counsel for the appellant urges that there is no deliberate non-compliance in depositing the tax under the RCM. That only due to over site or clerical mistake the tax could not be deposited. Further, as the appellant is paying output tax and legal services being input service, they were entitled to Cenvat credit and thus, the situation is revenue neutral. Accordingly, he prays that penalty imposed maybe set aside.

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