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2013 (10) TMI 252 - CESTAT NEW DELHICENVAT Credit – Waiver of Pre-deposit - input services - promotional activities - LIC insurance for employees – Held that:- credit relates to the services availed for promotional activities to promote the sales of motorcycles. Such advertising and promotional activities are directly related to business of appellant and covered under the definition and as also by various decisions - Similarly, the service tax paid on the LIC insurance for the employees as also for car used by officials etc. have been held to be eligible services by various High Courts - One such reference can be made to Karnataka High Court decision in the case of CCE, Bangalore vs. Stanzen Toyotetsu India (P) Ltd. [2011 (4) TMI 201 - KARNATAKA HIGH COURT] - almost all the disputed service have been held to be cenvatable - Prima facie appellant has a good case in its favour - a part of credit stand reversed – Stay granted.
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