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Service Tax - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

Reversal of CENVAT Credit - common input services - The ...


Appellant's CENVAT Credit Reversal on Common Input Services Violates Sub-rule (3) Restrictions, Leading to Credit Reversal.

September 7, 2018

Case Laws     Service Tax     AT

Reversal of CENVAT Credit - common input services - The mechanism adopted by the appellant for following both sub-rule (2) and sub-rule (3) in respect of different common input services defeats the very restrictions placed under different conditions of sub-rule (3)

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