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2015 (1) TMI 1237 - CESTAT BANGALOREDenial of Cenvat credit - service tax paid on the software purchased from a consultant who is registered himself under the category of Management Consultant and has discharged service tax on the said transaction - Held that:- In the absence of any dispute about the payment of tax by the appellant to the service provider and deposit of the same by the service provider to the State Exchequer, denial of credit on the sole reason that it was shown as IT service in the appellant’s record is not justifiable. Accordingly set aside the denial of the same. Further, a part of the credit of service tax paid by the auditors at the time of filing of income tax returns of the appellants stands denied to them on the ground that the same is not covered by the definition of input service. As find that filing of income tax returns by the appellants are in connection with their business and as such would be covered by the definition of Input service. The same admittedly has a nexus with the running of business and the service tax paid by the auditors in respect of service of filing IT returns would be available as credit to them. - Decided in favour of assessee
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