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Service Tax - Highlights / Catch Notes

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Cenvat Credit - Input Service - Rule 2(l) - The words 'directly ...


Rule 2(l) of Cenvat Credit Rules: Broad Definition of "Input Service" Includes Directly or Indirectly Related Services.

April 2, 2013

Case Laws     Service Tax     HC

Cenvat Credit - Input Service - Rule 2(l) - The words 'directly or indirectly' and 'in or in relation to' are words of width and amplitude. - The subordinate legislation has advisedly used a broad and comprehensive expression while defining the expression 'input service'. - HC

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