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Central Excise - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

CENVAT credit - retention of part of invoice as performance ...


CENVAT Credit Remains Fully Eligible Despite Retained Invoice Portion as Performance Guarantee.

January 6, 2017

Case Laws     Central Excise     AT

CENVAT credit - retention of part of invoice as performance guarantee - in case of any amount retained or discounted after the invoices were issued, the credit need not be changed and full credit of service tax paid to the service provider will be eligible for credit - AT

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