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Central Excise - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

CENVAT Credit- input services - “renting of immovable property” ...

Central Excise

February 5, 2020

CENVAT Credit- input services - “renting of immovable property” outside the manufacturing unit - place of removal - appellant was using the rented premises for “marketing” purposes which is in conformity to Rule 2(l) of Cenvat Credit Rules that clearly covers “advertisement or sales promotion” within the definition of input services. - Credit allowed.

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