Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (2) TMI 979 - CESTAT ALLAHABADCenvat credit - input services - shifting and relocation expenses of the employees incurred by the assessee under the their transfer policy - Held that: - I hold that transfer and shifting expenses incurred by the appellant company pursuance of the policy of employees transfer is eligible input service prior to 1-4-2011. I also hold that in view of the clarification of C.B.E. & C. vide Circular No. 943/4/2011-CX, it has been clarified that expenses having some-tinge of personal nature are not allowable with effect from 1-4-2011, if the same is incurred particularly for an employee. Such expenses are allowable if the same are provided to employees in general as expenditure in relation to the business of an assessee - appeal allowed - decided in favor of appellant.
|