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Service Tax - Highlights / Catch Notes

Home Highlights July 2017 Year 2017 This

Cenvat Credit - demand of interest - appellant had taken input ...

Service Tax

July 12, 2017

Cenvat Credit - demand of interest - appellant had taken input service credit even before payments were made, in contravention of Rule 4(7) of CCR, 2004 - appellant contended that they have utilized the credit only after making payment to the input service provider - No interest subject to verification

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