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TMI BlogCENVAT Credit - input services - the scheme of the Act read with the Rules has to be read harmoniously....CENVAT Credit - input services - the scheme of the Act read with the Rules has to be read harmoniously. If for something missing in the rules, the cenvat credit is available under the scheme of the Act, read with Rule 3 read with Rule 2(l) and (k) of the Cenvat Credit Rules, service tax credit cannot be denied for some gap left in the statute. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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