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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