HANUMAN CHROMOCOATES LTD. Versus COMMISSIONER OF C. EX., BHOPAL - Service Tax - CESTAT NEW DELHI - Tri - Input credit - Assessee contends that invoices showing payment of service tax either in the name of head office or in the name of factory should be considered for grant of input credit - Public interest or private interest - Whether matter should go back for examining the issue - Held that - exemption cannot be granted as public revenue is sacrificed by grant of exemption. Revenue owes a duty................................... Service Tax - Case Laws
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