Exemption for manufacture-or-processing service of alcoholic beverages reduces taxable value by inputs' value where no Cenvat credit is taken. Exempts the taxable service of manufacture or processing of alcoholic beverages by allowing deduction from taxable value equal to the value of inputs (excluding capital goods), subject to conditions: no Cenvat credit taken, documentary proof specifying input value, and maintenance of separate accounts where the provider also manufactures on own account.
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.
Exemption for manufacture-or-processing service of alcoholic beverages reduces taxable value by inputs' value where no Cenvat credit is taken.
Exempts the taxable service of manufacture or processing of alcoholic beverages by allowing deduction from taxable value equal to the value of inputs (excluding capital goods), subject to conditions: no Cenvat credit taken, documentary proof specifying input value, and maintenance of separate accounts where the provider also manufactures on own account.
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