CENVAT Credit - input services - services used for activities ...

Service Tax

June 14, 2022

CENVAT Credit - input services - services used for activities related to its corporate social responsibility [CSR] - there could be services which are used by the provider of output services who provide output services and there could be services used not for providing output service for some other business purpose. In our considered view the corporate social responsibility falls under the second category. It has no nexus to providing any input services. - Several services which are not directly input services for providing of output services or which are not used for manufacturing final product have been included in the inclusion part of the definition under rule 2(l) - It is not open for this Tribunal to modify or enlarge the scope of this Rule which is a legislative or quasi-legislative function. - AT

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