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Service Tax - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Availment of CENVAT credit of service tax - scope of eligible ...


CENVAT Credit Denied for Outdoor Catering and Insurance Services u/r 2(l); Legislative Intent Prevails.

December 15, 2015

Case Laws     Service Tax     AT

Availment of CENVAT credit of service tax - scope of eligible input services - Rule 2(l) - outdoor catering service and insurance service -It is well settled that the legislative intent cannot be defeated by adopting an interpretation which is clearly against such intent - credit not allowed - AT

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