Cenvat Credit Valid for Input Services Used in Output Services; Necessity Test Not Allowed in Fiscal Statutes.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Cenvat Credit - input services - where the input services are used in providing output services and there is some nexus, then invoking the test of necessity would be adding words to the rule which is not permissible in a fiscal statute.....