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Service Tax - Highlights / Catch Notes

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CENVAT Credit - classification of input service - raising bills ...

Service Tax

August 26, 2023

CENVAT Credit - classification of input service - raising bills on the occupant towards the realization of electricity consumption charges - the classification or legality of such payment of tax could have been done at the owner’s end but it can never be a ground for denial for CENVAT credit at receiver’s end, since payment of service tax was accepted by the Appellant. - AT

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