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Service Tax - Highlights / Catch Notes

Home Highlights May 2016 Year 2016 This

Entitlement of Cenvat credit and consequential refund - ...


Works contract service qualifies for Cenvat credit and refund u/r 5, not excluded from input service definition.

May 23, 2016

Case Laws     Service Tax     AT

Entitlement of Cenvat credit and consequential refund - particular works contract service does not fall under the exclusion category in the definition of input service, therefore works contract service in the present case is input service and eligible of refund under Rule 5. - AT

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