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2017 (4) TMI 843 - CESTAT HYDERABADCENVAT credit - input services - Township security service - Transport services for employees/Guest - Canteen Services - professional/consultancy services - Held that: - In the case of rent-a-cab services the Ld. Counsel has conceded that the respondent is not eligible for credit of this service after 01.04.2011 to the tune of ₹ 14,265/-. Therefore, the credit on rent-a-cab services/transportation services to the tune of ₹ 14,265/- is disallowed. Outdoor catering services - Held that: - It is also brought out that only a negligible amount is collected from the employees as administration charges. The rest is borne by the appellant - when out of total amount only negligible amount is recovered as administration cost which is not intended to defray from the cost of food the same cannot be considered as charges being recovered from the employees - credit allowed. Township security services - Consultancy services - Held that: - Township security services and Consultancy services are availed by respondent prior to 01.04.2011. During the relevant period the definition of input services was so wide as it included the words activities relating to business - there is no ground to interfere with the view of the Commissioner (Appeals) in not imposing penalty in this regard. Appeal allowed - decided partly in favor of appellant.
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