CSR is not ‘Input Service’: CESTAT upholds Denial of CENVAT Credit [Read Order]

Corporate Social Responsibility - Input Service - CESTAT - CENVAT Credit - Taxscan

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi bench has upheld the order disallowing credit towards the service tax paid on services used for activities related to its corporate social responsibility ( CSR ) by holding that the same would not qualify the definition of “input service”. The appellant, M/s. Power Finance Corporation…

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