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2014 (2) TMI 42 - CESTAT NEW DELHIEligibility for cenvat credit - Outdoor catering services and tent services – Held that:- Following Commissioner of Central Excise, Bangalore-III, Commissionerate Versus Stanzen Toyotetsu India (P.) Ltd. [2011 (4) TMI 201 - KARNATAKA HIGH COURT] - any service used by the manufacturer whether directly or indirectly in or in relation to the manufacture of final products constitutes input service – merely because the services are not expressly mentioned in the definition of input service it cannot be said that they do not constitute input service and the assessee is not entitled to the benefit of CENVAT credit – Decided in favour of Assessee.
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