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2013 (11) TMI 1401 - AT - Service TaxStay application - Denial of CENVAT Credit - Nexus with the output service of ‘Management Consultancy Services and Works Contract services’ - applicability of Rule 6(5) where input services are related to exempted services - Held that:- It is observed from the opening paragraph of the contract dated 27.7.2007 entered between the appellant and M/s. Yes Bank Limited that Sadbhav Infrastructure Project Limited (SIPL for short) has been given alternate names ‘Sadbhav’ or ‘Company’ - it is possible that Yes Bank Limited has provided services to all the group Companies and payment part has been done by the appellant for the purpose of taking cenvat credit. Further, whether the services for which cenvat credit has been taken has got nexus with the output services provided by the appellant needs deeper consideration. Appellant has, therefore, not made out a prima facie case for complete waiver and is required to be put to certain condition - Partial stay granted.
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