Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2012 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (10) TMI 935 - AT - Central ExciseAvailment of CENVAT Credit - Cenvat Credit paid on services like valuation report for property situated in the colony, construction work carried out in Yoga Centre at Sports Complex in their colony, Sodexho Pass pertaining to food coupons provided for employees and Management Consultancy Services received from abroad - Held that:- definition of input services in the inclusive portion clearly includes market research services on which credit is available. The Hon'ble High Court of Bangalore, in the case of ABB Ltd. & Ors reported in has taken the view that cenvat credit is admissible on the service tax paid on the services. Credit rating of customers also is relatable to sales promotion and business of manufacture. In any case, in this case the activity is specifically included in the definition and therefore it cannot be denied. From the above one can see that the appellants have made out a strong case in their favour - Decided in favour of assessee.
|