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Central Excise - Highlights / Catch Notes

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CENVAT Credit - input services - much water has flown after the ...

Central Excise

March 26, 2021

CENVAT Credit - input services - much water has flown after the amendment in the definition of input services with effect from 1.4.2011 and prior to 1.4.2011, construction of road and drainage system inside the factory premises was considered to be falling under the definition of input service and the assessee was entitled to CENVAT credit of the same - Credit allowed - AT

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