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[Cites 0, Cited by 0] [Section 114] [Entire Act]

Union of India - Subsection

Section 114(l) in Finance (No. 2) Act, 2014

(l)make provisions for withdrawal of facilities or imposition of restrictions (including restrictions on utilisation of CENVAT credit) on provider of taxable service or exporter, for dealing with evasion of tax or misuse of CENVAT credit;