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M/s. INDIA PISTON LTD. Versus COMMISSIONER OF CENTRAL EXCISE, CHENNAI

2016 (9) TMI 494 - CESTAT CHENNAI

Cenvat credit - service tax paid in availing Payroll Accounting Service - Held that:- the inclusive definition given in Rule 2(l) of the Cenvat Credit Rules, 2004 covers accounting, which is a broader concept and includes payroll accounting, within i .....

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ose, Adv For the Respondent : Shri R. Chandrasekaran, AC (AR) ORDER Learned counsel brings out that the preparation of payroll is part of the Accounting Service, which is input service in accordance with the definition given in Rule 2(l) of the Cenva .....

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