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Central Excise - Highlights / Catch Notes

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CENVAT Credit - service tax under RCM on warehousing and ...


CENVAT Credit Approved for RCM on Warehousing and Logistics Services in Spain; Circulars Cannot Override Statutory Provisions.

February 1, 2019

Case Laws     Central Excise     AT

CENVAT Credit - service tax under RCM on warehousing and logistics support services taken in Spain - clarifactory circular cannot have overwriting effect against statutory provision made by the legislature which by itself defines a warehouse as a place of removal - credit allowed.

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