Cenvat Credit of - scope of 'input service' - Rule 2(1) - The ...

Interpretation of 'Input Service' u/r 2(1) Cenvat Credit: 'Includes' Should Not Narrow Primary Definition Scope.

January 28, 2013

Case Laws Service Tax HC

Cenvat Credit of - scope of 'input service' - Rule 2(1) - The expression ‘includes’ cannot be used to oust any activity from the main body of the definition if it is otherwise covered by the expression ‘means’. - HC

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Cenvat Credit of - scope of 'input service' - Rule 2(1) - The ...

Interpretation of 'Input Service' u/r 2(1) Cenvat Credit: 'Includes' Should Not Narrow Primary Definition Scope.

January 28, 2013

Case Laws Service Tax HC

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