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Service Tax - Highlights / Catch Notes

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Work Contract Service - claim for abatement - The benefit of ...

Service Tax

October 11, 2022

Work Contract Service - claim for abatement - The benefit of abatement shall be available only if the Appellant are able to substantiate that they have not taken any CENVAT credit of the inputs used in or in relation to the said work contract. Commissioner order denying the benefit of abatement cannot be faulted to this extent. - AT

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