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ITC eligible on Photography, Credit/Debit Card Services for business
Case Law Details
- Case Name
- Fidelity Business Services India Pvt. Ltd. Vs Commissioner Of Central Tax (CESTAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Bangalore
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Fidelity Business Services India Pvt. Ltd. Vs Commissioner Of Central Tax (CESTAT Bangalore)
Photography Services were availed by the appellant for capturing the business events which are necessary to keep record of the events conducted as well as for future reference hence this service also falls within the definition of Input Service. Further, with regard to Credit Card and Debit Card Services are concerned, I find that these services were used for booking official travels, meal cards and accommodation for the appellant’s employees who had to travel within or outside India...
