Claiming of cenvat credit
Hitesh Agarwal (Article) (21 Points)
18 January 2017Hitesh Agarwal (Article) (21 Points)
18 January 2017
Nagendra Hegde
(Chartered Accountant)
(1948 Points)
Replied 18 January 2017
As far as such services are not used primarily for personal use of employees - could avail.
CL: One Advertising & Communication Services Ltd. vs C.S.T., Ahmedabad (2012 (27) S.T.R. 344 (Tri. Ahmd.) wherein it was held payment of Service tax on hotel rent for chief executive for business and client meeting. Issue directly relatable to assessee‟s business. Therefore, credit is admissible. - based on old provsioon & Subject to litigation
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