CENVAT Credit on Input Services: Harmonious Interpretation Required with Act and Rules 3, 2(l), and 2(k).

CENVAT Credit on Input Services: Harmonious Interpretation Required with Act and Rules 3, 2(l), and 2(k). https://www.taxtmi.com/highlights?id=58415 CENVAT Credit - input services - the scheme of the Act read with the Rules has to be read harmoniously. If for something missing in the rules, the cenvat credit is available under the scheme of the Act, read with Rule 3 read with Rule 2(l) and (k) of the Cenvat Credit Rules, service tax credit cannot be denied for some gap left in the statute. - AT en-us Sat, 19 Jun 2021 10:47:07 +0530 Sat, 19 Jun 2021 10:47:07 +0530 TaxTMI RSS Generator CENVAT Credit on Input Services: Harmonious Interpretation Required with Act and Rules 3, 2(l), and 2(k). https://www.taxtmi.com/highlights?id=58415 CENVAT Credit - input services - the scheme of the Act read with the Rules has to be read harmoniously. If for something missing in the rules, the cenvat credit is available under the scheme of the Act, read with Rule 3 read with Rule 2(l) and (k) of the Cenvat Credit Rules, service tax credit cannot be denied for some gap left in the statute. - AT Highlights Service Tax Sat, 19 Jun 2021 10:47:07 +0530 https://www.taxtmi.com/highlights?id=58415