Input Service Distributor - CENVAT credit - The stand taken by ...
CENVAT Credit Permissible Beyond Goods Removal Point, Aligns with Broad Input Service Definition in Manufacturing.
September 23, 2013
Case Laws Service Tax AT
Input Service Distributor - CENVAT credit - The stand taken by the Revenue that no credit was admissible after the place of removal of the goods was totally untenable - The substantive part of the definition input service covers services used directly or indirectly in or in relation to the manufacture of final products - AT
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