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Case Law Details

Case Name : Delhi Metro Rail Corporation Ltd Vs Principal Commissioner (CESTAT Delhi)
Appeal Number : Service Tax Appeal No. 53176 of 2016 (DB)
Date of Judgement/Order : 15/02/2023
Related Assessment Year :
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Delhi Metro Rail Corporation Ltd Vs Principal Commissioner (CESTAT Delhi)

CESTAT Delhi held that one to one co-relation is not required for taking Cenvat credit under Rule 3 of CCR. Once credit have been rightly taken, there is no restriction in use of such credit for payment of

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