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Service Tax - Highlights / Catch Notes

Home Highlights October 2020 Year 2020 This

CENVAT Credit - input services - since some portion of the ...

Case Laws     Service Tax

October 3, 2020

CENVAT Credit - input services - since some portion of the disputed Cenvat credit was availed by the appellant after amendment of the definition of ‘input service’ w.e.f. 01.04.2011 for the alleged personal benefit of its employees, as per the statutory provisions, the Cenvat credit shall not be available on the disputed services. - AT

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