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Service Tax - Highlights / Catch Notes

Home Highlights October 2020 Year 2020 This

CENVAT Credit - input services - since some portion of the ...


Cenvat Credit Denied for Employee-Benefit Services Post-April 2011 Amendment to 'Input Service' Definition.

October 3, 2020

Case Laws     Service Tax     AT

CENVAT Credit - input services - since some portion of the disputed Cenvat credit was availed by the appellant after amendment of the definition of ‘input service’ w.e.f. 01.04.2011 for the alleged personal benefit of its employees, as per the statutory provisions, the Cenvat credit shall not be available on the disputed services. - AT

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