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Service Tax - Highlights / Catch Notes

Home Highlights March 2014 Year 2014 This

Cenvat Credit of service tax - The word “business”, is as has ...


Cenvat Credit Eligibility for Service Tax Broadly Covers Business Activities Due to Wide Interpretation of "Relating to Business.

March 1, 2014

Case Laws     Service Tax     AT

Cenvat Credit of service tax - The word “business”, is as has often been said, one of the wide import and in fiscal statutes, it must be construed in a broad rather than a restricted sense”. The words “relating to” further widen the scope of the expression “activities relating to business”. - AT

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