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2017 (6) TMI 97 - CESTAT BANGALORECENVAT credit - input services - Insurance - Air Travel Bills - Taxi Bills - Motor Vehicle Service charges - Club Bill which is paid to Madras Gymkhana Club and Presidency Club - Held that: - the appellant has not brought any material on record to show that these Club bills are related to the business operation of the appellant - these are private clubs and are not business clubs and therefore the expenditure of the club cannot be termed as an 'input service' - credit not allowed. As far as service tax paid on Insurance, Air Travel Bills, Taxi Bills and Motor Vehicle Service charges are concerned, I allow the appeal of the appellant, by allowing credit. Appeal allowed - decided partly in favor of appellants.
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