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Service Tax - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

CENVAT credit - Rule 6(3) - trading activity - leasing services ...


CENVAT Credit u/r 6(3): Improper Credit on Input Services for Trading and Leasing Activities Needs Further Examination.

August 19, 2013

Case Laws     Service Tax     AT

CENVAT credit - Rule 6(3) - trading activity - leasing services - trading was not either the most reasonable conclusion was that credit could not have been taken at all – the issue as to whether any credit has been taken on any of the input service attributable to the impugned incomes needs to be examined - stay granted partly - AT

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