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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