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Service Tax - Highlights / Catch Notes

Home Highlights June 2015 Year 2015 This

Denial of CENVAT Credit - whether the respondent was entitled to ...


Court Rules Respondent Entitled to CENVAT Credit for Windmill Services; No Factory Premises Requirement in Rule Interpretation.

June 3, 2015

Case Laws     Service Tax     HC

Denial of CENVAT Credit - whether the respondent was entitled to credit on management, maintenance or repair services provided on windmills installed by the respondents - Held Yes - Rule does not say that input service received by a manufacturer must be received at the factory premises - HC

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