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Service Tax - Highlights / Catch Notes

Home Highlights February 2021 Year 2021 This

CENVAT Credit - input services - laying pipeline - ...

Service Tax

February 12, 2021

CENVAT Credit - input services - laying pipeline - transportation of gas through pipeline - The fundamental objection of the revenue is that pipelines are immovable property and not goods and therefore, any service tax paid on such installation cannot be claimed as input credit by the appellant. - Objections of the Revenue are not sustainable - Credit allowed - AT

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