Abatement for rail container transport by non-rail operator reduces taxable base where CENVAT credit not claimed. Abatement for transport of goods in containers by rail by persons other than Indian Railways reduces the taxable base for the specified service, subject to the condition that CENVAT credit on inputs and capital goods used for providing the service has not been taken under the CENVAT Credit Rules, 2004; statutory definitions of 'goods' and 'person' determine the scope of the provision.
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.
Abatement for rail container transport by non-rail operator reduces taxable base where CENVAT credit not claimed.
Abatement for transport of goods in containers by rail by persons other than Indian Railways reduces the taxable base for the specified service, subject to the condition that CENVAT credit on inputs and capital goods used for providing the service has not been taken under the CENVAT Credit Rules, 2004; statutory definitions of "goods" and "person" determine the scope of the provision.
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