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2015 (11) TMI 1568 - AT - Service TaxCenvat credit - consultancy service and courier service - nexus between the disputed services and the final product manufactured - courier service are in relation to the logistic support for transportation of goods and dispatch of documents and the consultancy service has been availed by the appellant for verification of credentials of the employees working in the factory - Held that:- the disputed services are confirming to 'input services' defined under both the un-amended and amended definition contained in Rule 2(l) of the rules, for the purpose of availment of cenvat benefit. Further, in view of the fact that the cost of such services have been taken into consideration for determination of the assessable value of the final product, cenvat benefit on such services cannot be denied to the appellant, in view of the broader definition of 'input service', wherein the phrase 'activities relating to business' is finding place. - Decided in favour of appellant
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