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Service Tax - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

Cenvat Credit - Merely because the SIM card or invoice is in the ...


Cenvat Credit Allowed if Invoice Address Matches Company, Even if SIM Card is in Employee's Name.

February 13, 2017

Case Laws     Service Tax     AT

Cenvat Credit - Merely because the SIM card or invoice is in the name of the employee it cannot be concluded that the mobile phone is for personal use of the employee when the address shows that of the company - AT

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