CENVAT credit inclusion of service tax under section 66A broadens eligible inputs via amended Rule 3. Amendment to Rule 3(1) of the CENVAT Credit Rules, 2004 inserts clause (ixa) to include 'the service tax leviable under section 66A of the Finance Act' and omits the terminal 'and' in the preceding clause; the amendment took effect on 18th April, 2006.
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Provisions expressly mentioned in the judgment/order text.
CENVAT credit inclusion of service tax under section 66A broadens eligible inputs via amended Rule 3.
Amendment to Rule 3(1) of the CENVAT Credit Rules, 2004 inserts clause (ixa) to include "the service tax leviable under section 66A of the Finance Act" and omits the terminal "and" in the preceding clause; the amendment took effect on 18th April, 2006.
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