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Central Excise - Highlights / Catch Notes

Home Highlights December 2016 Year 2016 This

CENVAT credit - The service tax paid on reimbursable part of the ...


CENVAT Credit Allowed for Service Tax on Manpower Supply Services After Clarification on PF and ESI Contributions.

December 8, 2016

Case Laws     Central Excise     AT

CENVAT credit - The service tax paid on reimbursable part of the consideration paid towards manpower supply services is denied for the reason that such contributions are for the personal use of the employee - the mandatory statutory contribution to PF and ESI is not for personal use - credit allowed - AT

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