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Central Excise - Highlights / Catch Notes

Home Highlights February 2015 Year 2015 This

For categorizing a service as 'input service' covered by ...

Central Excise

February 25, 2015

For categorizing a service as 'input service' covered by Rule 2(l) of Cenvat credit Rule 2004, what is relevant is as to whether it has nexus with the manufacturing business of the appellant in contrast to the nexus with the manufacture of the final product in case of 'Input. - AT

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