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
CESTAT - ITC - GST - IGST - Goods and Service - Tax - Customs - Excise - Service Tax - TAXSCAN

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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