Availment of CENVAT credit of service tax - scope of eligible ...
CENVAT Credit Denied for Outdoor Catering and Insurance Services u/r 2(l); Legislative Intent Prevails.
December 15, 2015
Case Laws Service Tax AT
Availment of CENVAT credit of service tax - scope of eligible input services - Rule 2(l) - outdoor catering service and insurance service -It is well settled that the legislative intent cannot be defeated by adopting an interpretation which is clearly against such intent - credit not allowed - AT
View Source