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Service Tax - Highlights / Catch Notes

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Cenvat Credit - Works Contract Services are excluded only when ...


Cenvat Credit Applicable: Input Services for Office Maintenance Not Excluded Under Works Contract Services Rule.

June 17, 2016

Case Laws     Service Tax     AT

Cenvat Credit - Works Contract Services are excluded only when it is used for construction service, whereas in the present case input services were used for maintenance of office equipment and building therefore, this particular works contract service does not fall under the exclusion category in the definition of input service - AT

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