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2015 (3) TMI 1126 - AT - Service TaxInput service credit on freight inward, telecommunication, security services, insurance, consultancy and courier services - whether these are admissible services as per Rule 2(l) of Cenvat Credit Rules, 2004? - Commissioner (Appeals) allowed the claim - Held that:- The issue of availment of Cenvat credit on input services under Rule 2(l) of CCR, 2004 came up in Ultratech Cement [2010 (10) TMI 13 - BOMBAY HIGH COURT], wherein held that any services availed by a manufacturer of excisable goods in the course of their business, is entitled to take Cenvat credit. The case law relied upon by the learned AR are prior to the decision of Hon’ble High Court of Bombay in the case of Ultratech Cement. Therefore, same are not relevant. Admittedly, in this case also respondent has availed the input service credit on services mentioned being the manufacture of excisable goods in the course of their business. Therefore, they are entitled to take Cenvat credit. Therefore, no infirmity in the impugned order. - Decided against revenue
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