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Service Tax - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

100% EOU - Refund of CENVAT Credit - ITC on general insurance - ...


EOU Eligible for CENVAT Credit Refund on General Insurance per Rule 5 of CENVAT Credit Rules 2004.

July 13, 2019

Case Laws     Service Tax     AT

100% EOU - Refund of CENVAT Credit - ITC on general insurance - the insurance in question was not for the personal benefit of any individual or Director, it only covers any liability that may arise on them in the course of their official work - entitled for the benefit of CENVAT credit and consequently refund U/R 5 of CCR 2004 in respect of such invoice

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