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Service Tax - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Reversal of CENVAT Credit - providing services at concessional ...


CENVAT Credit Reversal Overturned: No Demand Sustained Due to No Credit Use on Inputs and Capital Goods.

October 1, 2018

Case Laws     Service Tax     AT

Reversal of CENVAT Credit - providing services at concessional rate of service tax / abatement - the appellant has not taken any CENVAT credit on inputs and capital goods. Further there is no restriction with respect to availment of CENVAT credit on input services - No demand can sustain

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