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Service Tax - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

So long as an assessee is not undertaking manufacture of ...


Credit Denial Limited if Services Listed in Rule 6(5) Aren't Used Exclusively for Exempted Goods or Services.

December 15, 2015

Case Laws     Service Tax     AT

So long as an assessee is not undertaking manufacture of dutiable and exempted goods or providing taxable and exempted services, unless the credit is exclusively used for providing exempted services or manufactured goods credit cannot be denied in respect of services listed in Rule 6(5). - AT

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