Court Clarifies CENVAT Credit: "Includes" Doesn't Exclude Activities from Definition, Ensuring Fair Eligibility for GTA Services. https://www.taxtmi.com/highlights?id=17778 CENVAT Credit on GTA services - 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 Thu, 20 Mar 2014 15:57:17 +0530 Thu, 20 Mar 2014 15:57:17 +0530 TaxTMI RSS Generator Court Clarifies CENVAT Credit: "Includes" Doesn't Exclude Activities from Definition, Ensuring Fair Eligibility for GTA Services. https://www.taxtmi.com/highlights?id=17778 CENVAT Credit on GTA services - 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 Service Tax Thu, 20 Mar 2014 15:57:17 +0530 https://www.taxtmi.com/highlights?id=17778