CENVAT Credit Approved for RCM on Warehousing and Logistics Services in Spain; Circulars Cannot Override Statutory Provisions.

CENVAT Credit - service tax under RCM on warehousing and logistics support services taken in Spain - clarifactory circular cannot have overwriting effect against statutory provision made by the legislature which by itself defines a warehouse as a place of removal - credit allowed. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X