Cenvat Credit - Rule 6 - interpretation of the term “allowed“ - ...
Court Clarifies "Allowed" u/r 6 of Cenvat Credit Rules, Advocating for Broader Interpretation to Ensure Effectiveness.
July 26, 2013
Case Laws Service Tax AT
Cenvat Credit - Rule 6 - interpretation of the term “allowed“ - Rules cannot be interpreted in such a way so as to make them nullity - there is no reason given as to why the word “allowed” should be interpreted in a narrow way - AT
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