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Service Tax - Highlights / Catch Notes

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CENVAT Credit - input services - The appellant has specifically ...

Case Laws     Service Tax

April 10, 2020

CENVAT Credit - input services - The appellant has specifically come out with a case that the CENVAT Credit availed by the appellant for the period 2011-12 pertains to input services received by the appellant prior to 1 April, 2011 - credit cannot be denied by applying the amendment made in the definition of ‘input service’ with effect from 1 April, 2011 - AT

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