Service Tax on GTA under reverse charge - while Rule 2(l) and ...
High Court Confirms GTA Service Recipients Can Claim CENVAT Credits u/r 2(p) of CENVAT Credit Rules.
August 8, 2013
Case Laws Service Tax HC
Service Tax on GTA under reverse charge - while Rule 2(l) and 2(p) cover two classes of persons, the recipient of GTA services, by virtue of the Explanation to Rule 2(p) of the CENVAT Credit Rules, as a provider of output service, was entitled to all benefits that a person providing input service would be entitled to in the matter of CENVAT credit adjustment - HC
View Source