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Central Excise - Highlights / Catch Notes

Home Highlights January 2014 Year 2014 This

As trading activities have never been recognized by the statute ...


CENVAT Credit Denied for Trading Input Services; Trading Not Recognized as Taxable Under Current Statute.

January 23, 2014

Case Laws     Central Excise     AT

As trading activities have never been recognized by the statute as taxable services, prima facie, the appellant was not entitled to take CENVAT credit on input services which were used in trading activities during the material period - AT

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