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2015 (5) TMI 1008 - AT - Service TaxAdmissibility of Cenvat credit - Consignment agent services - Held that: the issue stands decided in favour of the appellant by the Tribunal in 2012 (10) TMI 762 - CESTAT, NEW DELHI and 2012 (5) TMI 539 - CESTAT NEW DELHI in the appellant's own case for the previous period. Therefore, the Cenvat credit is admissible. Admissibility of Cenvat credit - Telephone installed at the residence of Managing Director and Director of the appellant company - Held that: even if the telephone installed at the residence of Managing Director and Director of the appellant company are installed in the name of individual persons, the fact remains that it is the appellant company which benefits and as such, this service has to be treated as the service in relation to the business of the appellant company. Therefore, the Cenvat credit is admissible. - Decided in favour of appellant
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