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CESTAT Ahmedabad: Cenvat Credit Allowable to Legal Consultancy Services - (30 Aug 2019)


Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Ahmedabad Bench has ruled that the legal consultancy services can be treated as an input for which Cenvat Credit is allowable. The Tribunal noticed that the in the case of one Advertising & Communication Services Ltd the hotel services is directly relatable to the business of the Appellant and have a nexus and, therefore, Cenvat Credit is admissible.


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