Internal audit services are eligible for input service credit
The CESTAT, Ahmedabad Bench held that
internal audit services received from Chartered
Accountant for audit of day-to-day operations;
and advertisement services by way of hoardings
are eligible for input service credit.
Essar Oil Ltd. v. Commissioner of Central Excise, Customs
& Service Tax, Rajkot. 69 taxmann.com 102.