CENVAT Credit - input services - Travel charges incurred towards ...

CENVAT Credit Denied for Travel Costs of Executives Attending Seminars; Not Input Services u/r 2(l.

August 25, 2021

Case Laws Central Excise AT

CENVAT Credit - input services - Travel charges incurred towards the transportation of their senior executives/ employees for attending seminars/ conference for conduct of their business - Aviation Services - For qualifying as input service, the use of the service was to be in manufacture of the finished products. - Aviation Services, do not qualify the test laid down as per the Rule 2 (l), hence CENVAT Credit in respect of these services shall not be admissible. - AT

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CENVAT Credit - input services - Travel charges incurred towards ...

CENVAT Credit Denied for Travel Costs of Executives Attending Seminars; Not Input Services u/r 2(l.

August 25, 2021

Case Laws Central Excise AT

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