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Service Tax - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

CENVAT Credit - input service - GTA service, for delivery on FOR ...

Case Laws     Service Tax

December 16, 2023

CENVAT Credit - input service - GTA service, for delivery on FOR basis - Reliance on CA Certificate - These issues, inter-alia, involve interpretation of law on the terms of contract. Without Chartered Accountant pronouncing on record his legal expertise such certificate lacks credence, as it is not based on accounts alone. Same is therefore, not acceptable. - AT

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