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2010 (8) TMI 200 - AT - Service TaxCENVAT credit of service tax paid on the input services on CHAs - appellants availed the facility of CENVAT credit of the duty paid on the inputs as well as Service tax paid on the services of CHA for clearance of their import and export consignments and telephone installed in the residence of the executive of the appellants firm - same were denied by the lower authorities holding that these are not admissible as per CENVAT Credit Rules, 2004 - DR agreed that the services on clearing and forwarding CHAs availed by the appellants are eligible for input service credit as it has been allowed by this Tribunal in several cases and the same which has attained finality, but he submitted that the telephone installed at the residence of the Executive of the Company is not entitled for input service credit as clarified in the Board's Circular No. 59/8/03 - Held that: - nowhere coming out that the telephone installed at the residence of the Executive are being exclusively used for the business purpose - Board' Circular No. 59/8/03 dated 22-6-2003 it is clarified that service tax credit is available for the telephone installed only in the business premises. No input service is available on the telephone installed at the residence of the executive of the appellants - admitted by the learned DR the input service credit on the CHA service is allowed and input service credit on telephone service is denied - appeal is disposed of
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