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Central Excise - Highlights / Catch Notes

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CENVAT Credit - input services - service fees paid to principals ...

Central Excise

August 18, 2023

CENVAT Credit - input services - service fees paid to principals namely Honda Motor Company Ltd., Japan for development of Part Manual and Service Manual - credit of service tax paid under RCM - The denial of CENVAT credit in respect of services of development of “Part Catalogue” and “Maintenance, Repair and Construction Manual” cannot be upheld. - AT

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