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2011 (1) TMI 811 - AT - Service TaxMobile tele communication service - Cenvat credit of input services - service of insurance for the valuables and the transit of cash from the collection centres to the bank - any prudent businessman will arrange the insurance for the same and hence this service has to be treated as activity relating to business and earlier the Tribunal in the case of Monnet Ispat & Energy Ltd. v. CCE, Raipur (2009 -TMI - 77270 - CESTAT, NEW DELHI) and CCE, Raipur v. Raipur Rotocast Ltd. (2009 -TMI - 75941 - CESTAT, NEW DELHI) has also taken the same view holding that the service of insurance of machinery, capital goods and cash in transit is covered by the definition of input service - Decided in favour of assessee. As regards the service of customer care and attending to customers’ complaints - this service is squarely covered the term activities related to business.-Decided in favour of assessee. As regards employee welfare expenses - this credit has been taken on the basis of the invoice of M/s Chitra Pal Audio Private Ltd. and the invoice indicates supply of audio visual equipment. Invoice dees not indicate whether the invoice is for service or is for sale of the goods - Decided against the assessee. As regards, the service of outdoor catering - Bombay High Court in the case of The CCE, Nagpur v. Ultratech Cement Ltd. and Ors. (2010 -TMI - 78203 - BOMBAY HIGH COURT) has held that the service of outdoor caterer is integrally connected with the business of the manufacturing of final product, on going through the invoices of the service provider it is seen that the invoices do not even indicate the payment of any service tax and the invoices appear to be just for supply of food and drinks - Decided in favour of assessee.
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