Interpretation of 'Input Service' u/r 2(1) Cenvat Credit: 'Includes' Should Not Narrow Primary Definition Scope.

Cenvat Credit of - scope of 'input service' - Rule 2(1) - The expression ‘includes’ cannot be used to oust any activity from the main body of the definition if it is otherwise covered by the expression ‘means’. - HC .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X