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Service Tax - Highlights / Catch Notes

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Wrongful availment of CENVAT Credit - input services - ...

Case Laws     Service Tax

August 19, 2023

Wrongful availment of CENVAT Credit - input services - broadcasting agencies - the agreements entered with the broadcasting agencies were not on behalf of WWIL, but on its own behalf by the appellant. Further, perusal of the invoices issued by the broadcasting agencies to the appellant on which the appellant has paid the service tax gives him a right to claim the cenvat credit on input services. - Credit allowed - AT

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