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Service Tax - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

CENVAT Credit - duty paid on towers (in CKD/SKD form), parts of ...

Case Laws     Service Tax

September 12, 2015

CENVAT Credit - duty paid on towers (in CKD/SKD form), parts of towers, shelters / prefabricated buildings - Goods are neither ‘capital goods' as defined in rule 2(a)(A) of the CENVAT Credit Rules, 2004 and nor do they fall within the definition of ‘input' as defined in rule 2(k) thereof - credit not allowed - HC

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