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Service Tax - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

CENVAT credit - services availed for export of goods - use of ...


CENVAT Credit Approved for Export Services Using Hired Buildings for Software Development Due to Direct Nexus Requirement.

January 30, 2017

Case Laws     Service Tax     AT

CENVAT credit - services availed for export of goods - use of hired building - When the software professionals were housed in a hired campus used in software development, absence of direct nexus between such input service and the output service is inconceivable - credit allowed - AT

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