26 August 2021
We have manufactured ready remix in this process some items purchase and consumed in repairs and maintenance of machinery those involved in production unit as well as transportation of raw material, the officer disallowed under rule of 53(6) of MVAT Rule 2005 wording "Dealer has claim set-off on the material used in services which are not allowable to the dealer under rule 53(6) of MVAT Rule 2005. Reduction in set-off u/s 53(6) of MVAT Rule 2005 is made at Rs___"
Please provide us notification of this rule 53(6) of MVAT Rule 2005 as well as clarification and a case low against it for the correctness of this officer disallowed.
CAclubindia
