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Service Tax - Highlights / Catch Notes

Home Highlights October 2014 Year 2014 This

Cenvat Credit - input services - definition of input service has ...


Broader Interpretation of Input Services for Cenvat Credit to Align with Business Needs, Not Limited to Factory or Depot.

October 12, 2014

Case Laws     Service Tax     AT

Cenvat Credit - input services - definition of input service has to be interpreted in the light of the requirement of the business and it cannot be read restrictively so as to confine only upto the factory or upto the depot of the manufacture. - AT

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