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2016 (8) TMI 1257 - AT - Service TaxCENVAT credit - various input services - scope of input services - Rule 2(l) of the Cenvat Credit Rules, 2004 - Telephone service - Catering service - C & F Agent of Depot - Cargo Handling Service of Depot - Business Auxiliary Service of depot - Outward transportation of goods - outdoor catering in guest house - the pandal and shamiyana service - Held that: - the outdoor catering in guest house and the pandal and shamiyana service are not confirming to definition of input service and those services have no nexus with the manufacture of cement. Thus, Cenvat credit on these two services are not available to the appellant - credit denied. Telephone service - Held that: - the appellant in reply to the show cause notice has specifically stated that the telephones were installed in the residences of some of the Officers. Since the telephones were not installed within the factory, Cenvat credit on such service is also not available - credit denied. Catering service - C & F Agent of Depot - Cargo Handling Service of Depot - Business Auxiliary Service of depot - Held that: - Cenvat credit is permissible for the reason that those services have nexus with manufacturing business of the appellant - credit allowed. Outward transportation of goods - Held that: - Since the goods were delivered on FOR destination basis and the period involved is from January, 2005 to July, 2005, I am of the view that the Cenvat credit taken on such service is available to the appellant - credit allowed. Penalty u/r 26 on Sh. Vijay Kr. Jain, employee - Held that: - penalty not justified since the Department has not brought on record any evidence regarding the involvement of the employee in the fraudulent activities concerning fraud, collusion, mis-statement etc. - penalty set aside. Appeal allowed - decided partly in favor of appellant.
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