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2016 (8) TMI 1258 - AT - Service TaxCENVAT credit - input services - civil construction service - security service - Held that: - construction of RCC wall, installation of tube-well and construction of approach road to the mines are related to the business of the appellant, and as such, confirms to the definition of input service, for the purpose of taking Cenvat credit - credit allowed. Security service - Held that: - Since the appellant has not produced any documents to show that the security guards have been deployed in the factory area, I have no option but to accept the contention of the adjudicating authority that such service has been utilized by the appellant for providing the security guard at the residence of Sr. Executives, which are in the nature of welfare activities - reliance placed in the case of CCE Versus MANIKGARH CEMENT [2010 (10) TMI 10 - BOMBAY HIGH COURT], where it was held that rendering taxable services at the residential colony established by the assessee for the benefit of the employees, is not an activity integrally connected with the business of the assessee - credit disallowed. Appeal allowed - decided partly in favor of appellant.
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