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2011 (10) TMI 73 - CESTAT, MUMBAICenvat Credit - Input Services - seminar fees, exhibition fees, patent application work, international conference fees, octroi service and valuation of property - Neither in the order-in-original nor in the appellate order is there any discussion about the services on which the credit has been taken nor any reasoning has been given that these services could not be considered as 'input services' under Rule 2(l) of the CENVAT Credit Rules, 2004. The adjudicating authority has merely made a statement as follows: "It looks to me that services under question are all for beyond production activity, do not find place in definition of 'Input Service' and these are not input services and therefore I hold that credit is inadmissible." - Matter remanded back for fresh decision.
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