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Service Tax - Highlights / Catch Notes

Home Highlights January 2014 Year 2014 This

Disallowance of Cenvat credit - dismantling of plant by no ...


Cenvat Credit Denied: Dismantling a Plant Not an Input Service Due to Lack of Tangible Output.

January 8, 2014

Case Laws     Service Tax     AT

Disallowance of Cenvat credit - dismantling of plant by no stretch of imagination can be held to be input service. Normally input gives rise to tangible output without ending in no output. - AT

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