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2014 (8) TMI 506 - AT - Service TaxDenial of benefit of Cenvat credit of service tax - making of concentrate by purification of ores raised by the appellant from its underground captive mines - services used in relation to renovation and repair of factory and activities relating to business are input services - Held that:- Definition of input service is very wide and covers not only services used directly or indirectly in or in relation to manufacture of final products but also various service used in or in relation to business of manufacture whether prior to manufacture or after manufacture. Inasmuch the appellants are unable to use their premises without dismantling, sorting and transporting the scrap from the underground area or service area of the mine, it has to be held, at this prima facie stage, that the activities are relating to the business activity of the appellants - stay granted.
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