Cenvat Credit - Input Service - Rule 2(l) - The words 'directly or indirectly' and 'in or in relation...

Cenvat Credit - Input Service - Rule 2(l) - The words 'directly or indirectly' and 'in or in relation to' are words of width and amplitude. - The subordinate legislation has advisedly used a broad and comprehensive expression while defining the expression 'input service'. - HC .....

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