CENVAT Credit - input services - Travel charges incurred towards ...
Case Laws Central Excise
August 25, 2021
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
View Source