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2009 (6) TMI 88 - CESTAT, MUMBAICenvat Credit – Input Services – personal use - mobile phones and maintenance of motor vehicles - appellants are engaged in the manufacture of motor vehicles and its parts. The appellants have provided mobile phones to their employees and also maintaining the vehicles like bus and cars for providing transport facilities to their employees. On these two services the appellants have to pay service tax and have availed Cenvat credit as input services. The appellants were sewed show cause notices and the Cenvat credit availed by them have been disallowed and the same was confirmed vide order in-appeal – held that - The adjudicating authority did not give any finding that the said ser vices availed by the appellants are not used for providing output service or used in or in relation to manufacture of finished goods. Otherwise he hold that the appellant failed to establish that the said services have been fully used for the purpose of business. - the mobile phones are all standing in the name of the company and used by the employees in relation to the work only and incidentally can be used for personal work but that by itself is no ground to deny the credit
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