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.
CENVAT Credit - input services - inclusion part of the definition allows service in the nature of repair and maintenance as well as modernization of factory / premises.
Note: It is a system-generated summary and is for quick reference only.