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2008 (12) TMI 118 - AT - Service Tax
Input stage credit of the Service tax amount paid by the service provider of Canteen Services, Rent-a-Cab Services and on the Group Health Insurance Services - appellant claims that the canteen services, transportation charges for transportation of their employees and the Group Insurance Health Policy for which they have paid Service tax to the service providers, is in or in relation to the manufacturing activity - lower authorities are not justified in holding that the appellants are not eligible to avail the credit of Service Tax paid