CENVAT Credit - Works Contract Service - Quiz Competition - It ...
Service Tax
August 18, 2021
CENVAT Credit - Works Contract Service - Quiz Competition - It has been consistently held in various decisions that repair and maintenance of the office premises falling under the definition of Input Service and the assessee is entitle to avail credit of the same. However, CENVAT credit on conducing quiz competition (re- creational activities) cannot be allowed. - AT
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