The tribunal held that there are no reasons why the goods could not have been treated as input for the provision of the output services by the appellant
The Allahabad Bench of Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) has held that Dish TV is entitled to 100% credit as the set top boxes satisfy the definition of ‘Inputs’. The two-member bench of P. K. Choudhary ( Judicial Member ) and Sanjiv Srivastava (Technical Member) has observed that the set-top…
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