https://www.taxtmi.com/highlights?id=33742 CENVAT credit - input services written off - Rule 3(5B) of CENVAT Credit Rules, 2004 reveals that it is directed against the input or capital goods and not applicable to the input services, therefore, recovery proceeding initiated by Revenue on the credit attributable to the written off of value of the input service from the books of accounts, being bad debt cannot be sustained - AT en-us Tue, 14 Mar 2017 17:13:12 +0530 Tue, 14 Mar 2017 17:13:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=33742 CENVAT credit - input services written off - Rule 3(5B) of CENVAT Credit Rules, 2004 reveals that it is directed against the input or capital goods and not applicable to the input services, therefore, recovery proceeding initiated by Revenue on the credit attributable to the written off of value of the input service from the books of accounts, being bad debt cannot be sustained - AT Highlights Service Tax Tue, 14 Mar 2017 17:13:12 +0530 https://www.taxtmi.com/highlights?id=33742