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Rule 2(l) of Cenvat Credit Rules: Broad Definition of "Input Service" Includes Directly or Indirectly Related Services.
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....Cenvat Credit - Input Service - Rule 2(l) - The words 'directly or indirectly' and 'in or in relation to' are words of width and amplitude. - The subordinate legislation has advisedly used a broad and comprehensive expression while defining the expression 'input service'. - HC....
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