Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (2) TMI 1044 - CESTAT CHENNAIRefund of CENVAT Credit - eligibility of input service credit taken on lift maintenance or air-conditioner, renting of cafeteria area, sale of foreign currency, AMC to air-conditioning - Held that:- denial of credit on air-conditioner, renting of cafeteria areas, AMC to air-conditioner are not sustainable. - Decision in the case of assessee's own case [2013 (12) TMI 741 - CESTAT CHENNAI] followed. The respondent is an 100% EOU with the Software Technology Park of India and during the course of business some of the employees were required to travel outside India to the patent company for knowledge transfer relating to the business. It is also noted that the lift maintenance is related to their office premises. - all these activities are covered within the definition of input services under Rules 2004 - Decided against the revenue.
|