CENVAT Credit - rendering free service and warranty labour ...

CENVAT Credit Demand u/r 6(3)(i) Overturned Due to Notional Entries in Service and Warranty Charges.

April 26, 2021

Case Laws Service Tax AT

CENVAT Credit - rendering free service and warranty labour charges - learned Commissioner neglected the facts that the income accounted in the Books of Account are through notional entries and these costs are included in the cost of product as confirmed in the refund order. - The confirmation of demand under Rule 6(3)(i) of Cenvat Credit Rules, 2004 is not sustainable in law - AT

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CENVAT Credit - rendering free service and warranty labour ...

CENVAT Credit Demand u/r 6(3)(i) Overturned Due to Notional Entries in Service and Warranty Charges.

April 26, 2021

Case Laws Service Tax AT

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