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Central Excise - Highlights / Catch Notes

Home Highlights October 2019 Year 2019 This

CENVAT Credit - input services - SEZ unit - the services, which ...

Case Laws     Central Excise

October 17, 2019

CENVAT Credit - input services - SEZ unit - the services, which have been claimed by the assessee to have been used as input service for Maintenance & Repair of Immovable Property and Renting of property have actually being used by them for construction of building on SEZ and some residential flats and therefore same cannot be input services for their registered output services.

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