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Service Tax - Highlights / Catch Notes

Home Highlights July 2017 Year 2017 This

CENVAT credit - input services - the fact that the appellant is ...

Case Laws     Service Tax

July 22, 2017

CENVAT credit - input services - the fact that the appellant is obliged to provide such services under the Employees State Insurance Act, 1948 can also not to be held as ground to allow the credit, in as much as legislation is within its right to amend the definition of "Input Services" and to include or exclude any of the services from its ambit

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