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 servi

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