CENVAT Credit - exempt service or not - portion of payments ...

Court Examines if Untaxed Premiums Qualify as Exempt Services Under CENVAT Credit Rules.

October 15, 2020

Case Laws Service Tax AT

CENVAT Credit - exempt service or not - portion of payments (premium) received by the assessee that remains untaxed at the appropriate rate - The legislative intent of the inclusive aspect of ‘exempted service’ did not contemplate subsequent incorporation as the test of exemption. - The inclusive portion of the definition of ‘exempted service’ is restricted to certain services - AT

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CENVAT Credit - exempt service or not - portion of payments ...

Court Examines if Untaxed Premiums Qualify as Exempt Services Under CENVAT Credit Rules.

October 15, 2020

Case Laws Service Tax AT

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