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Central Excise - Highlights / Catch Notes

Home Highlights December 2017 Year 2017 This

CENVAT credit - input services - renting of immovable property - ...

Case Laws     Central Excise

December 8, 2017

CENVAT credit - input services - renting of immovable property - if a premises is only used for trading activities then the distribution of credit exclusively attributable to such unit will result in revenue loss to the Government. Thus, apparently there is no revenue neutrality in the instant case. - AT

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