CENVAT
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The introduction of CENVAT Credit Rules,[1] 2004 served to be instrumental in codifying the credit mechanism into a single law for availing and utilisation of credit of taxes paid on goods as well as services for both the manufacturers and the service providers.[2] An annual service tax cenvat return shall be required to be filed by specified tax payers.[3]
See also
[edit | edit source]References
[edit | edit source]- ^ Cenvat Credit Rules 2004 with Latest Amendments
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