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Service Tax - Highlights / Catch Notes

Home Highlights April 2013 Year 2013 This

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

Case Laws     Service Tax

April 2, 2013

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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