CENVAT Credit extended to include service tax on cross-border services, with amendments applied retrospectively and validated. Amendment modifies rule 3 of the CENVAT Credit Rules to allow CENVAT credit for service tax on services received from outside India, applies that amendment retrospectively from the date set in the Eighth Schedule, deems actions taken from that date valid despite any court or tribunal orders, and expressly deems the Central Government to have had retrospective rulemaking power under the enabling statute for all material times.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
CENVAT Credit extended to include service tax on cross-border services, with amendments applied retrospectively and validated.
Amendment modifies rule 3 of the CENVAT Credit Rules to allow CENVAT credit for service tax on services received from outside India, applies that amendment retrospectively from the date set in the Eighth Schedule, deems actions taken from that date valid despite any court or tribunal orders, and expressly deems the Central Government to have had retrospective rulemaking power under the enabling statute for all material times.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
