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2016 (12) TMI 661 - AT - Service TaxCENVAT credit - Security Services - GTA services - internet telephone services - Rent-a-Cab Service - whether the appellant is eligible for credit of service tax paid on various input services? - Held that: - with regard to security services - On perusal of invoice, it is not clear whether appellant has incurred the expenses for availing the said services. It is also doubtful whether the Welfare Committee constituted has taken contribution from the members. Therefore, since the invoice is seen raised in the name of welfare committee and the appellant having failed to produce evidence to establish that the expenses have been fully incurred by the appellant, I hold that the denial of credit is proper. Security Services - GTA services - Held that: - The credit availed on GTA service has been denied for the reason that the appellant has availed the service for transportation of goods upto buyers premises. It is not seen discussed in the order, whether such transportation is based on FOR destination. This aspect having not been considered by the authorities below, I am of the view that the appellant has to be given a chance to establish whether GTA services are availed under FOR destination. The circular issued by the Board No.97/8/2007-ST, dated 23-08-2007 clarifies that credit is admissible in respect of GTA service if the sale is on FOR basis upto the buyers premises. The Hon'ble High Court in the case of CCE Vs Grey Gold cement [2014 (9) TMI 673 - Andhra Pradesh High Court] has also held the issue in favour of assessee if on FOR destination basis - In view thereof, the issue whether appellant is eligible for credit on GTA services, is remanded to the adjudicating authority. The appellant shall be given an opportunity for personal hearing and also to submit additional evidence. Internet services - rent-a-cab services - Held that: - credit is denied for the reasons that no documents have been produced by the appellant. Needles to say that the appellant cannot avail credit without proper documents. Therefore, I do not interfere with the credit disallowed in respect of internet service and rent-a-cab services. The impugned order is modified to the extent of remanding the issue with regard to GTA service to the adjudicating authority as observed in previous para. The credit in regard to Security Services, internet services, rent-a-cab services are disallowed. The appeals are party allowed in the above terms.
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