Cenvat credit not available on services used for CSR

Power Finance Corporation Ltd. Vs Commissioner (Appeal) (CESTAT Delhi) The fact that the corporate social responsibility is a legal responsibility does not make it an output service. The appellant not entitled to Cenvat Credit on the services used for corporate social responsibility. Facts- The appellant is a non-banking finance corporation engaged in financing projects and has been paying service tax on banking and other financial services rendered by it. It also avails the benefit of Cenvat Credit on various inputs and input services that it used in rendering these services. The appellant ha...