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2009 (10) TMI 175 - AT - Service TaxCenvat Credit-Input services- The assessee was engaged in the manufacture of P&P medicaments were availing cenvat credit on inputs and input service credit. They had availed input service credit on dry cleaning service. Adjudicating authority denied said credit. Held that- as regards dry cleaning services, there is no dispute that wearing of clean uniforms/clothing is mandatory under drugs and cosmetics act for personnel engaged in the manufacturing of medicaments or drugs. Therefore, dry cleaning services are clearly related to the business of manufacture of their final products. Hence they are entitled to Cenvat Credit of service tax availed on dry cleaning service. Uphold the order of Commissioner (Appeals) and reject the appeal filed by revenue. - Assessee availed service tax credit for payment of telephone bills for telephones installed in its head office. Adjudicating authority denied the said credit. Held that as regards telephone service, since they are required to meet out day to day business activities, such services are also in relation to business falling within the scope of the definition of input service and therefore service tax credit on telephone service is admissible. Uphold the order of Commissioner (Appeals) and reject the appeal filed by revenue.
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