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Service Tax - Highlights / Catch Notes

Home Highlights June 2017 Year 2017 This

Reversal of CENVAT credit - If, the appellant has accepted ...


CENVAT Credit for Input Services to be Calculated Pro-Rata as per Rule 6(3)(c) After Service Tax Non-Payment.

June 15, 2017

Case Laws     Service Tax     HC

Reversal of CENVAT credit - If, the appellant has accepted before us that he was not paying service tax on an activity, then the credit of services vis-a-vis input services could only be taken on a pro-rata basis, as per the formula stipulated in Rule 6(3)(c) - HC

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