Providing Transport Facility to Workers is only a Welfare Measure, Not ‘Input Service’: CESTAT denies Credit [Read Order]

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad bench has ruled that providing transport facility to workers from their residence to the factory would not fall within the scopeof ‘input service’ as the same would constitute a welfare measure. In the instant case, the assessee- appellants, Andhra Organics Ltd, had availed credit of […]

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