CENVAT Credit- input services - “renting of immovable property” ...
Case Laws Central Excise
February 5, 2020
CENVAT Credit- input services - “renting of immovable property” outside the manufacturing unit - place of removal - appellant was using the rented premises for “marketing” purposes which is in conformity to Rule 2(l) of Cenvat Credit Rules that clearly covers “advertisement or sales promotion” within the definition of input services. - Credit allowed.
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