CENVAT Credit - trading (high sea sales) as well as manufacturing of goods - sale of goods-be it made in...

CENVAT Credit - trading (high sea sales) as well as manufacturing of goods - sale of goods-be it made in the high sea or within the territorial boundary of India in which Finance Act, 1994 has its force, cannot be called a service to impose tax liability or deny the credit under Rule 6 of Cenvat Credit Rules. .....

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