CENVAT Credit - Works Contract Service - Quiz Competition - It ...

CENVAT Credit allows repair and maintenance of office premises, excludes quiz competitions as recreational activities.

August 18, 2021

Case Laws Service Tax AT

CENVAT Credit - Works Contract Service - Quiz Competition - It has been consistently held in various decisions that repair and maintenance of the office premises falling under the definition of Input Service and the assessee is entitle to avail credit of the same. However, CENVAT credit on conducing quiz competition (re- creational activities) cannot be allowed. - AT

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CENVAT Credit - Works Contract Service - Quiz Competition - It ...

CENVAT Credit allows repair and maintenance of office premises, excludes quiz competitions as recreational activities.

August 18, 2021

Case Laws Service Tax AT

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