Definitions under Export of Services clarify Act, input and input service meanings by reference to CENVAT rules. Definitions under the Export of Services Rules specify that Act means the Finance Act, and that input and input service take their meanings by cross-reference to the CENVAT Credit Rules, making those CENVAT definitions operative for export-of-services treatment and related input-credit considerations.
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.
Definitions under Export of Services clarify Act, input and input service meanings by reference to CENVAT rules.
Definitions under the Export of Services Rules specify that Act means the Finance Act, and that input and input service take their meanings by cross-reference to the CENVAT Credit Rules, making those CENVAT definitions operative for export-of-services treatment and related input-credit considerations.
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