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Central Excise - Highlights / Catch Notes

Home Highlights April 2016 Year 2016 This

Eligibility of Cenvat credit - Service tax paid on input ...


Cenvat credit approved for service tax on employee medical, industry memberships, and electricity subscriptions under CCR rule 2(l).

April 9, 2016

Case Laws     Central Excise     AT

Eligibility of Cenvat credit - Service tax paid on input services - Expenses incurred on services like medical coverage to employees, membership paid to CII and subscription to TN Electricity Consumer Associations at the factory premises are eligible as input service as per definition in rule 2(l) of CCR - Cenvat credit to be allowed - AT

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