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Central Excise - Highlights / Catch Notes

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CENVAT Credit - input services - Real Estate Agency Services - ...

Central Excise

December 15, 2018

CENVAT Credit - input services - Real Estate Agency Services - The scope of the definition of “input service” revolves around the manufacturing activity and not the business activity - M/s. CBRE rendered the services of Real Estate Agent simpliciter - credit rightly denied.

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