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Promise - Information available in the public domain makes the following claims in respect of GST:  Broadening of tax base,  Reduction of distortions in economy through a more comprehensive input tax credit,  Enhancement of export competitiveness ..
Section 66A – Setoff Issue The subject matter of this paper is – Whether Cenvat credit can be setoff against liability on import of services? Argument of the Department against set-off is - Provision of Rule 5 of the Taxation of Service ..
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