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Service Tax - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

Services rendered in Jammu & Kashmir - When there is a statutory ...


Jammu & Kashmir services are exempt; apply this when calculating CENVAT credit u/r 6(3) of CENVAT Credit Rules.

January 24, 2020

Case Laws     Service Tax     AT

Services rendered in Jammu & Kashmir - When there is a statutory definition which is clear and unambiguous, it must be applied regardless of the consequences - the services rendered by the appellant in J&K are exempted services and must be treated as such while computing the ineligible/reversible CENVAT credit under Rule 6 (3) of CCR, 2004.

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