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Service Tax - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

CENVAT credit on steel items used for fabrication and erection ...


CENVAT Credit Denied for Steel in Advertising Structures Like Hoardings and Bus Shelters: Classified as Movable Goods.

November 27, 2015

Case Laws     Service Tax     AT

CENVAT credit on steel items used for fabrication and erection of hoardings, central medians, bus shelters and unipoles which are erected for fixing advertising hoardings for the purposes of display of advertisements. - movable goods or not - credit is not allowable - AT

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