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Central Excise - Highlights / Catch Notes

Home Highlights December 2021 Year 2021 This

CENVAT Credit - input service - transportation of employees by a ...

Case Laws     Central Excise

December 25, 2021

CENVAT Credit - input service - transportation of employees by a manufacturer from their designated pick up points to their workplace, by Bus - The service provided was mere in the nature of personal service to its employees which is not permitted to be treated as “input service” - the substantial questions of law as framed are answered against the appellant - HC

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