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Central Excise - Highlights / Catch Notes

Home Highlights July 2018 Year 2018 This

CENVAT Credit - reversal of input services - removal of inputs ...

Case Laws     Central Excise

July 26, 2018

CENVAT Credit - reversal of input services - removal of inputs as such - There is no provision to reverse credit of service tax availed in relation to such inputs or capital goods when removed from the factory.

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  11. Reversal of CENVAT credit - New exemption from duty - As per the provision of section 11, only in a case where the exemption which is opted for, if it is absolute...

  12. Removal of Inputs as such - reversal of cenvat credit under Rule 3(5) on input services - Recovery of service tax in terms of Rule 3(5) not justified - AT

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