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Service Tax - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Admissibility of Cenvat Credit - merely because service in ...


Cenvat Credit Allowed for Services Outside Factory Premises; Location Doesn't Affect Credit Eligibility.

November 16, 2015

Case Laws     Service Tax     AT

Admissibility of Cenvat Credit - merely because service in question are not received in the factory, the credit cannot be denied on this ground. The services are not tangible unlike inputs. Service can be provided and used anywhere either in the factory or outside factory - AT

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