No Allegation of Suppression of Facts or Wilful Mis-Statement when Cenvat Credit of Input Services Reflected in Monthly Return in Form of ER-1: CESTAT [Read Order]
CESTAT observes that the allegation of suppression of facts or wilful mis-statement will not stand when Cenvat Credit of input services are reflected in monthly return in form of ER-1
By Kalyani B. Nair - On April 30, 2024 2:03 pm - 2 mins read
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) observed that the allegation of suppression of facts or wilful mis-statement will not stand when Cenvat Credit of input services are reflected in monthly return in form of ER-1. The department is of the view that the input service availed…
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