CENVAT Credit - input services - the scheme of the Act read with ...

CENVAT Credit on Input Services: Harmonious Interpretation Required with Act and Rules 3, 2(l), and 2(k).

June 19, 2021

Case Laws Service Tax AT

CENVAT Credit - input services - the scheme of the Act read with the Rules has to be read harmoniously. If for something missing in the rules, the cenvat credit is available under the scheme of the Act, read with Rule 3 read with Rule 2(l) and (k) of the Cenvat Credit Rules, service tax credit cannot be denied for some gap left in the statute. - AT

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CENVAT Credit - input services - the scheme of the Act read with ...

CENVAT Credit on Input Services: Harmonious Interpretation Required with Act and Rules 3, 2(l), and 2(k).

June 19, 2021

Case Laws Service Tax AT

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