Celling of CENVAT rule 6(3)(c) not apply to capital goods & services specified under rule 6(5)

Vodafone Mobile Services Limited Vs Commissioner of Service Tax (CESTAT Chennai)

Held that the ceiling of 20% under Rule 6(3)(c) is not applicable to capital goods and 17 input services specified under Rule 6(5) of the CENVAT Credit Rules, 2004.

Facts- The appellant is in the business of providing ‘telephone services

Please become a Premium member. If you are already a Premium member, login here to access the full content.