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Service Tax - Highlights / Catch Notes

Home Highlights July 2013 Year 2013 This

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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