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Central Excise - Highlights / Catch Notes

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CENVAT credit - input services - service tax not paid in ...

Central Excise

May 20, 2019

CENVAT credit - input services - service tax not paid in accordance with what is indicated in the Invoice - Rule 4(7) provides for a proportionate reduction of CENVAT Credit where the value of services rendered is reduced subsequently but service tax was discharged on the original amount and borne by the service recipient

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