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Central Excise - Highlights / Catch Notes

Home Highlights June 2017 Year 2017 This

CENVAT credit - supplementary invoices issued by contractors - ...


Rule 9(1) Allowed CENVAT Credit on Supplementary Invoices; No Distinction Between Invoice Types During Dispute Period.

June 28, 2017

Case Laws     Central Excise     AT

CENVAT credit - supplementary invoices issued by contractors - scope of the term ‘invoice’ - during the period of dispute, with regard to service tax payment, the Rule 9 (1) did not make any distinction between ‘invoice’ and ‘supplementary invoice’.

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