Supply of tangible goods service - Credit on 'Tangible goods' supplied during the course of providing taxable service under section 65(105)(zzzzj)

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Full Text of the Document

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....is a taxable service in terms of provision of section 65(105)(zzzzj) of the Finance Act, 1994. In some case, vehicles, aircrafts, vessels etc., are also supplied in the above manner and such activities also fall under the said taxable service. In this regard, a doubt has arisen whether the credit of excise duty/Additional duty of Customs (commonly known as CVD) paid on such items are available to ....