CENVAT Credit - input services - services which are used for the ...
CENVAT Credit Allowed for Input Services Used by Employees; Employees Considered Service Recipients Under Tax Regulations.
September 23, 2019
Case Laws Service Tax AT
CENVAT Credit - input services - services which are used for the personal use of their employees - Merely because a person happens to be their employee he does not cease to be a service recipient. If the employees were not a service recipient, no amounts would have been recovered from them and no service tax would have been paid on the same. - Credit allowed.
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