Output services provide can utlise cenvat credit for payment of service tax on output services

Commissioner of Central Tax Vs Toyota Kirloskar Motors (Karnataka High Court)

Conclusion: Since Toyota was an output service provider therefore, it can utilise cenvat credit for payment of service tax on output services.

Held: The respondent – M/s Toyota Kirloskar Motors claimed to be manufactures of Multiutility Vehicles (MUV) for passenger cars and parts thereof falling under chapter sub-heading 8703.23.10 and 8708.10.90 respectively of the Central Exc

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