ITC eligible on Photography, Credit/Debit Card Services for business

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’

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