Amendment expands input credit admissibility to include service tax paid on input services alongside excise duty. The amendment substitutes the phrase concerning 'admissibility of credit of excise duty' with wording referring to the admissibility of credit of service tax paid or deemed to have been paid on input service or excise duty, thereby incorporating service tax on input services into the statutory framework for input credit admissibility under the Central Excise Act.
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.
Amendment expands input credit admissibility to include service tax paid on input services alongside excise duty.
The amendment substitutes the phrase concerning "admissibility of credit of excise duty" with wording referring to the admissibility of credit of service tax paid or deemed to have been paid on input service or excise duty, thereby incorporating service tax on input services into the statutory framework for input credit admissibility under the Central Excise Act.
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