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Central Excise - Highlights / Catch Notes

Home Highlights July 2013 Year 2013 This

Input service - Credit on service tax paid - When the definition ...


Factory Setup Input Services Eligible for Tax Credit; Cannot Be Denied as Factory Is Immovable Property.

July 29, 2013

Case Laws     Central Excise     AT

Input service - Credit on service tax paid - When the definition specifically includes services relating to setting up of factory, credit on such services cannot be denied prima facie based on the argument that factory is an immovable property - AT

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