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Service Tax - Highlights / Catch Notes

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CENVAT Credit - Rule 6(3) of CCR - If the appellant has not ...


Rule 6(3) Not Applicable When CENVAT Credit for Common Input Services is Not Availed.

September 24, 2018

Case Laws     Service Tax     AT

CENVAT Credit - Rule 6(3) of CCR - If the appellant has not availed Cenvat credit in respect of ‘Common Cenvatable Input Services’ the provisions of Rule 6(3) would not get invoked.

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