Introducing the βIn Favour Ofβ filter in Case Laws.
- βοΈ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- π Narrow down results with higher precision
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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Business expenditure - the service tax paid by the assessee is otherwise eligible for deduction. Hence the input tax credit relatable to exempted services is also eligible for deduction, since it cannot be availed as credit by the assessee. - AT