Cenvat credit - input services - quality and efficiency of the ...

Eligibility of Cenvat Credit on Input Services for Output Quality and Efficiency Highlighted; Lower Court's Order Criticized.

January 10, 2024

Case Laws Service Tax AT

Cenvat credit - input services - quality and efficiency of the output service - nexus with output services - the definition provides for credit of both types of input services, the benefit of which is either received directly or indirectly. There is no such restriction in the definition under Rule 2(l) - the Order of the Court below is non-speaking and cryptic.- AT

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Cenvat credit - input services - quality and efficiency of the ...

Eligibility of Cenvat Credit on Input Services for Output Quality and Efficiency Highlighted; Lower Court's Order Criticized.

January 10, 2024

Case Laws Service Tax AT

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