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Service Tax - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

CENVAT Credit on Input Services in respect of traded goods - ...


Examining Rule 6(2) on CENVAT Credit: Trading Goods and Services Related to Vehicle Sales Pre-April 1, 2011. No Extended Limitation.

October 14, 2015

Case Laws     Service Tax     AT

CENVAT Credit on Input Services in respect of traded goods - Applicability of sub rule (2) of Rule 6 prior to 1.4.2011 – Service rendered is of sale of vehicles and repairs of the same - appellant was under the belief that trading not being a service at all there is no requirement to maintain separate accounts - extended period of limitation cannot be invoked - AT

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