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2015 (8) TMI 818 - AT - Service TaxCENVAT Credit - input service provided by the distributors of SIM cards - Telecommunication Service - Nexus with output service - Held that:- Moreover, it is a fact that only when SIM card is available, the service provider can provide cellular phone service and receiver can avail the same. What is required to be considered in this case is whether the service rendered by the service provider to the appellant is having nexus with output service and has been used for output service or not. It cannot be a case of anybody that the SIM cards sold by the distributors or distributed by the distributors or service has not been used for providing output service namely, telecom service. In these circumstances, the decision in the case of Cadila Healthcare Ltd. (2013 (1) TMI 304 - GUJARAT HIGH COURT) may not be applicable to the present case since in that case, the Hon’ble High Court has observed that commission agent was not promoting the sales and there was no evidence to that effect. Moreover, the facts are also not comparable since here what is required to be examined is whether input service has been used for providing output service or not which, in our opinion, has been used. Issue as to whether the appellant is eligible for Cenvat credit on input service provided by the distributors of SIM cards is held as admissible in favour of the appellant. As regards the documents/invoices, the matter is remanded to the original adjudicating authority - Decided in favour of assessee.
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