No CENVAT credit is taken on the inputs/capital goods or input services used in the rendering of the service in the given case or contract
The Ahmedabad bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) has remanded the case for reconsideration, stating that no Central Value Added Tax ( CENVAT ) credit was taken on inputs, capital goods, or input services used in rendering the service goods. The Appellant M/s. SMP Constructions pvt ltd was…
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