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Service Tax - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

CENVAT credit - input services - the advertisement expenditure ...


CENVAT Credit Denied for Soda Ads; Not Input Services u/r 2(l) for Liquor Promotion Expenses.

May 3, 2018

Case Laws     Service Tax     AT

CENVAT credit - input services - the advertisement expenditure was incurred for advertisements not for liquor but of other products of the company, such as, soda - such advertisement services do not come under the definition of input service within the definition of Rule 2 (l) - credit not allowed. - AT

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