Cenvat Credit Allowed if Invoice Address Matches Company, Even if SIM Card is in Employee's Name.

Cenvat Credit - Merely because the SIM card or invoice is in the name of the employee it cannot be concluded that the mobile phone is for personal use of the employee when the address shows that of the company - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X