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Service Tax - Highlights / Catch Notes

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Refund of CENVAT credit - nexus of input services with the ...

Service Tax

August 20, 2021

Refund of CENVAT credit - nexus of input services with the output services - In view of the clarification given by the tax research unit of CBEC vide their letter, the amended Rule 5 of CENVAT Credit Rules, does not require correlation between the output service exported and the input service used in such output service exported. - AT

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