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2017 (6) TMI 910 - MADRAS HIGH COURTCENVAT credit - input services - rent a cab services/air travel agent's service/tour operator service - denial on account of nexus - Held that: - the decision in the case of Commissioner of Central Excise Versus M/s. Visteon Automotive Systems India (P) Limited [2016 (12) TMI 1383 - MADRAS HIGH COURT] relied upon, where it was held that availing of such services are necessary to the manufacture and transporting the workers to and fro from the factory is included under input services, in relation to the manufacture of excisable goods - credit allowed - appeal dismissed - decided against Revenue.
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