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2009 (6) TMI 244 - AT - Service TaxInput service – credit - Telephones installed at the residence of the staff - there is no allegation that the Landline was not used in relation to business activity, denial of credit on Landline telephone is not justified. – Cleaning & Maintenance of Garden, revenue submits that cleaning and gardening services were rendered outside the factory and, therefore, they are not eligible for credit. - Regarding denial of credit on Cleaning & Gardening services the original authority is directed to allow the credit subject to the verification as to whether services are rendered in relation to business activities - during the period when Pandal and Shamiana services was rendered, there was a strike called by the workers and as per the decision of the Management, Staff/Managerial staff continued their work inside the plant for which Company had made some arrangements like Pandal, caterer etc. in order to safeguard the employees working inside the plant from any strike disturbances - denial of credit on Pandal & Shamiana services are set aside – in respect of Group personal Insurance Services, in number of cases, Tribunal allowed the credit on Group Mediclaim policy and Workmen’s Accident Policy - hence denial of credit on insurance services are set aside
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