CENVAT credit - credit on exempted service - non maintenance of ...

Entity Denied CENVAT Credit for Exempted Services Due to Non-Compliance with Rule 6(3A) of CENVAT Credit Rules, 2004. (3A.

November 23, 2015

Case Laws Service Tax AT

CENVAT credit - credit on exempted service - non maintenance of separate accounts - failure to exercise the option to avail the provisions of Rule 6(3A) in writing - If we accept that even after 01.03.2008 that would be the situation, we will be rendering the provisions of Sub-rule (3A) of Rule 6 of CCR 2004 totally irrelevant and otiose. This cannot be the intention of the legislature. - AT

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CENVAT credit - credit on exempted service - non maintenance of ...

Entity Denied CENVAT Credit for Exempted Services Due to Non-Compliance with Rule 6(3A) of CENVAT Credit Rules, 2004. (3A.

November 23, 2015

Case Laws Service Tax AT

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