https://www.taxtmi.com/highlights?id=14816 CENVAT Credit - input services - scope of the terms 'means and includes' - Rule 2(l) of CCR - the expression ‘includes’ cannot be used to oust any activity from the main body of the definition if it is otherwise covered by the expression ‘means’ - HC en-us Sat, 28 Sep 2013 11:54:58 +0530 Sat, 28 Sep 2013 11:54:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=14816 CENVAT Credit - input services - scope of the terms 'means and includes' - Rule 2(l) of CCR - the expression ‘includes’ cannot be used to oust any activity from the main body of the definition if it is otherwise covered by the expression ‘means’ - HC Highlights Central Excise Sat, 28 Sep 2013 11:54:58 +0530 https://www.taxtmi.com/highlights?id=14816