Input credit on tangible goods supplied for use without transfer of possession is available where they are primary requirements for a taxable service. Credit of excise duty and additional customs duty paid on tangible goods supplied for use without transfer of possession is available where those goods are primary requirements for rendering the specified taxable service; such goods are to be treated as inputs for the service provider, even if some might otherwise qualify as capital goods, and this clarification applies only when the supply occurs in the course of providing that taxable service.
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.
Input credit on tangible goods supplied for use without transfer of possession is available where they are primary requirements for a taxable service.
Credit of excise duty and additional customs duty paid on tangible goods supplied for use without transfer of possession is available where those goods are primary requirements for rendering the specified taxable service; such goods are to be treated as inputs for the service provider, even if some might otherwise qualify as capital goods, and this clarification applies only when the supply occurs in the course of providing that taxable service.
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 
