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Service Tax - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Cenvat credit - Cash management including transport of cash to ...


Cenvat Credit Eligibility for Cash Management Services: Security and Rent-a-Cab Services Recognized as Input Services.

December 16, 2015

Case Laws     Service Tax     AT

Cenvat credit - Cash management including transport of cash to and from the currency chest is thus relatable to providing banking and financial services and the services (security services and rent-a-cab service), hiring security vans are clearly required for such cash management/transfer and therefore, they are clearly within the ambit of “input services” - AT

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