Madras HC Rules ‘Business Auxiliary’ and ‘Engineering Consultation Services’ consider as Input Service, Eligible for CENVAT Credit [Read Order]
It held that the services availed under the headings 'Business Auxiliary Services' and 'Engineering Consultation Services' rightly fell under the category of input services, allowing for the availment of CENVAT credit
By Navasree A.M - On October 1, 2024 1:47 pm - 2 mins read
The Madras High Court recently ruled that ‘Business Auxiliary Services’ and ‘Engineering Consultation Services’ qualify as ‘Input Services’ under the CENVAT Credit Rules, thereby making them eligible for CENVAT credit. The appeal deals with whether the CESTAT was correct in holding that the input service tax credit availed by the assessee for these two services…
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