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Service Tax - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

CENVAT Credit - ownership of inputs / goods - Since, there is no ...

Service Tax

December 2, 2023

CENVAT Credit - ownership of inputs / goods - Since, there is no restriction or embargo created in the statute, for establishment of ownership of the goods, which are used for the provision of the output service, the impugned orders passed by the learned adjudicating authority cannot be sustained on such grounds. - AT

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