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Service Tax - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

CENVAT credit - input services - Food coupons/sodexo coupons - ...


CENVAT Credit Denied for Food Coupons: Classified as Employee Perquisites and Personal Consumption Under Service Tax Rules.

December 4, 2019

Case Laws     Service Tax     AT

CENVAT credit - input services - Food coupons/sodexo coupons - These services are in the nature of welfare service and purely for personal consumption of employees as these are perquisites allowed to the employees. - credit not allowed.

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