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Service Tax - Highlights / Catch Notes

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Cenvat credit - input services - quality and efficiency of the ...

Service Tax

January 10, 2024

Cenvat credit - input services - quality and efficiency of the output service - nexus with output services - the definition provides for credit of both types of input services, the benefit of which is either received directly or indirectly. There is no such restriction in the definition under Rule 2(l) - the Order of the Court below is non-speaking and cryptic.- AT

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