2008 (12) TMI 646 - AT - Service Tax

Summary

The Appellate Tribunal CESTAT Bangalore remanded the case to the Original authority for proper examination of input service tax credit on services like Rent a Cab operator, Courier services, Repair and maintenance, Recruitment of manpower, and Management Consultancy service. The Original authority must decide on the credit within three months from the date of receipt of the order. Stay application and appeal allowed for remand.