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Service Tax - Highlights / Catch Notes

Home Highlights April 2016 Year 2016 This

CENVAT Credit sale promotion activities - Beneficial amendment ...


CENVAT Credit Rules amended to include sales promotion activities for dutiable goods, retrospective effect allows prior claims.

April 7, 2016

Case Laws     Service Tax     AT

CENVAT Credit sale promotion activities - Beneficial amendment to Rule 2(l) vide notification no. 2/2016 CE(NT) dated 3.2.2016 is retrospective or prospective - sales promotion includes services by way of dutiable goods on commission basis - credit allowed treating the amendment as retrospective - AT

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