Denial of CENVAT credit of tax - From a plain reading of the ...

CENVAT Credit Denied Due to Misinterpretation of 'Input' vs 'Input Service' in CENVAT Credit Rules, 2004.

May 19, 2023

Case Laws Central Excise AT

Denial of CENVAT credit of tax - From a plain reading of the germane definitions in CENVAT Credit Rules, 2004, we also find that the distinction drawn between ‘input’ and ‘input service’ for deploying the expression ‘whether directly or indirectly’ also appears to have been overlooked by central excise authorities - The lack of finding in the impugned order on the applicability of the main leg of the definition and its nexus with the final output hinders the exercise of appellate determination. - AT

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Denial of CENVAT credit of tax - From a plain reading of the ...

CENVAT Credit Denied Due to Misinterpretation of 'Input' vs 'Input Service' in CENVAT Credit Rules, 2004.

May 19, 2023

Case Laws Central Excise AT

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