CENVAT Credit Approved for CSR Workshop Participation as "Input Service" Under Coaching and Training Regulations.

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....CENVAT Credit - participation of officers in workshop for Corporate Social Responsibility (CSR) - Such workshops do help the officers in better management of the business activities of the Appellant and, in fact, would be included in the “coaching and training‟ mentioned in the inclusive part of the definition of “input service‟ - Credit allowed - AT....