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Service Tax - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Input tax distribution - intellectual property rights and I.T. ...


Court Rules Against Restricting Input Tax Credit to One Unit for IP Rights and IT Services.

December 25, 2018

Case Laws     Service Tax     HC

Input tax distribution - intellectual property rights and I.T. software services were to he used by all the units of the assessee - since the all the units were eligible for credit, availing credit only at one unit cannot be disallowed.

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