-
Maintenance of factory garden -
Landscaping of factory and keeping it eco-friendly is a part of its
modernization, renovation, repair, etc.; hence, service tax paid on maintenance
of garden is eligible for input service credit - [2012] 26 taxmann.com 20
(Bangalore - CESTAT)
- CENVAT Credit on incomplete documents - If input service has been availed and credit is otherwise permissible, denial of credit on technical grounds would be absurdity - [2012] 26 taxmann.com 30 (New Delhi - CESTAT)
Tuesday, 27 November 2012
Recent Case Laws Related to Cenvet Credit
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