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Central Excise - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

CENVAT Credit - input services - guest houses - Even in relation ...

Central Excise

December 19, 2018

CENVAT Credit - input services - guest houses - Even in relation to a guest house which may not have been situated close to the manufacturing unit of the Assessee, if it is pointed out that the use thereof was not for the personal use or consumption of the employees, exclusion clause in the definition of input service, may not apply.

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