Cenvat credit - Rule 2(1) - the wind mill is located at Kutch ...
Cenvat Credit Denied for Kutch Windmill: Not Qualified as Input Service u/r 2(1) Due to Location and Utilization.
November 15, 2011
Case Laws Service Tax AT
Cenvat credit - Rule 2(1) - the wind mill is located at Kutch and therefore cannot be considered as input service as the same are not used by the manufacturer directly or indirectly..... - AT
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