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Service Tax - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

CENVAT Credit - input services - Air Travel Agent - revenue ...


CENVAT Credit Valid for Air Travel Agent's Personnel Expenses, Despite Revenue's Argument on Company's Ability to Travel.

November 20, 2015

Case Laws     Service Tax     AT

CENVAT Credit - input services - Air Travel Agent - revenue contended that invoice raised by the service provider pertain to tickets issued in the name of personnel of the assessee - company being an artificial judicial person, cannot travel itself as it exists only on paper in the eyes of law - credit allowed - AT

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