CENVAT Credit on GTA Services applicable on Services availed up to Place of Removal: Kerala High Court
The court viewed that permitting the appellant to avail input tax credit in such circumstances would militate against the very Scheme of CENVAT credit, which is designed to avoid the cascading effect of tax and an ultimate burden on a consumer
The Kerala High Court in a recent case has held that the CENVAT credit on GTA services ( Goods Transport Agency ) applicable on services availed up to place of removal. The court viewed that permitting the appellant to avail input tax credit in such circumstances would militate against the very Scheme of CENVAT credit,…
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