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2017 (8) TMI 13 - CESTAT BANGALORECENVAT credit - input services - Insurance Service - Pest Control Service - Rent-a-Cab Service - Held that: - the service tax paid on Pest Control Service falls in the definition of ‘input service' because the Pest Control Service is essential for maintaining the clean environment in a particular factory and to protect the properties of the company - the issue of availment of credit on Insurance Service and Rent-a-Cab Service has been settled in favour of the appellant in their own case by this Tribunal in SKF Technologies (I) Ltd. Vs. CCE, Bangalore [2013 (12) TMI 329 - CESTAT BANGALORE] - credit allowed - appeal allowed - decided in favor of appellant.
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