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Service Tax - Highlights / Catch Notes

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CENVAT Credit - common input services - non-maintenance of ...


CENVAT Credit Ruling: Only Credit for Input Services in Exempted Services Needs Reversal u/r 6(3)(i.

August 10, 2018

Case Laws     Service Tax     AT

CENVAT Credit - common input services - non-maintenance of separate records - Rule 6(3)(i) - only the Cenvat credit in respect of input services relatable to their uses in the exempted services is required to be reversed on proportionate basis.

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