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Service Tax - Highlights / Catch Notes

Home Highlights September 2021 Year 2021 This

CENVAT Credit - input services - The denial of credit merely for ...

Service Tax

September 13, 2021

CENVAT Credit - input services - The denial of credit merely for want of description of service or classification thereof, which are primarily intended for statistical reference, should not be allowed to impede availment of credit as substantive eligibility, prescribed in CENVAT Credit Rules, 2004 is not assailed by Revenue. - AT

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