Cenvat Credit - input services - procedural law deserves to be ...
Cenvat Credit on Input Services is Directory, Not Mandatory: Flexibility Allowed, ISD Registration Not Required for Benefits.
June 8, 2016
Case Laws Central Excise AT
Cenvat Credit - input services - procedural law deserves to be construed as directory instead of mandatory for its application. The non-registration as ISD should not deprive the appellant of substantial benefit of credit - AT
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