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2021 (8) TMI 900 - CESTAT CHENNAICENVAT Credit - input services - Outdoor Catering Services - Rent-a-Cab Services - Rental Charges paid towards their office situated in Mumbai - HELD THAT:- The services on which credit has been denied are Outdoor Catering Service and Rent-a-Cab Service. These services were held to be eligible for credit in the appellant’s own case for a different period in COMMISSIONER OF SERVICE TAX, CHENNAI VERSUS M/S. CHENNAI CONTAINER TERMINAL PVT. LTD. [2018 (4) TMI 1642 - CESTAT CHENNAI] - credit allowed. Credit on service tax paid on rental charges - HELD THAT:- On perusal of the invoice submitted along with appeal paper book, it is seen that it is raised in the name of the appellant-Company. Though, the department alleges that the premises is used by the Manager/Director of the company, they have not produced evidence to establish this allegation. The period is prior to 01.04.2011 and the definition of “input services” during such period included the words “activities relating to business”. For these reasons, the disallowance of the credit on these input services is unjustified. The disallowance of credit for the Outdoor Catering Service, Rent-a-Cab Service and Rental Charges for their Mumbai office cannot sustain - Appeal allowed - decided in favor of appellant.
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