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Suppression of facts has to be "Wilful" for recovery of CENVAT Credit


Last updated: 28 August 2021

Court :
CESTAT, Delhi

Brief :
In M/s. Emaar MGF Land Ltd. v. Commissioner of Central Excise and CGST, Delhi-South [Service Tax Appeal No. 51379 OF 2017 dated August 11, 2021], M/s. Emaar MGF Land Ltd. ("the Appellant") has filed the current appeal for quashing Order-In-Original No. DLI-SVTAX-001-COM-054-16-17 dated March 31, 2017("OIO") which confirmed recovery of Central Value Added Tax Credit ("CENVAT Credit") along with interest and penalty under Section 73(1) of the Finance Act, 1994 ("the Finance Act").

Citation :
Service Tax Appeal No. 51379 OF 2017 dated August 11, 2021

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Bimal Jain
Published in GST
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