CENVAT Credit - input services - the scheme of the Act read with ...

Case Laws Service Tax

June 19, 2021

CENVAT Credit - input services - the scheme of the Act read with the Rules has to be read harmoniously. If for something missing in the rules, the cenvat credit is available under the scheme of the Act, read with Rule 3 read with Rule 2(l) and (k) of the Cenvat Credit Rules, service tax credit cannot be denied for some gap left in the statute. - AT

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CENVAT Credit - input services - the scheme of the Act read with ...

Case Laws Service Tax

June 19, 2021

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