The Delhi bench of the Customs, Excise and Services Tax Appellate Tribunal ( CESTAT ) has held that sending of samples to buyers is a Promotional Activity which cannot be treated as outward transportation for the purpose of allowing Cenvat credit. In the instant case, the assessee availed Cenvat credit of service tax paid on […]
The post Sending Samples to Buyers is a Promotional Activity, can’t be treated as Outward Transportation: CESTAT [Read Order] appeared first on Taxscan | Simplifying Tax Laws.
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