CESTAT, Delhi: Cenvat Credit Not Allowable on Capital Goods on Which Depreciation Availed - (14 Jun 2021)
EXCISE
Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Delhi has held that the Cenvat credit is not allowable on the capital goods for which the Company has already availed full amount of depreciation under the Income Tax Act, 1961.
Tags : CUSTOMS EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CENVAT CREDIT
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