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CENVAT Credit Eligibility: Chartered Accountant's Certificate Insufficient for Legal Interpretation of FOR Contract Terms.

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Full Text of the Document

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....CENVAT Credit - input service - GTA service, for delivery on FOR basis - Reliance on CA Certificate - These issues, inter-alia, involve interpretation of law on the terms of contract. Without Chartered Accountant pronouncing on record his legal expertise such certificate lacks credence, as it is not based on accounts alone. Same is therefore, not acceptable. - AT....

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