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2010 (11) TMI 143 - AT - Service TaxInput service credit - Penalty - Bombay High Court in the case of Ultratech Cement Ltd. (2010 -TMI - 78203 - BOMBAY HIGH COURT ) has held that: the assessees entitled to avail input service credit of the services availed by the assessee in their business activity of manufacturing i.e. if the assessees (manufacturer) is availing any service in the course of their business activity then the assessee is entitled for input service credit - Accordingly the appellants are entitled for availment of input service credit on garden maintenance service and house keeping service of the factory. Picnic services - this service do not have any nexus with the business activity of the appellants. - the input service credit on the picnic service denied. Jungle cutting service - to keep the environment without bacteria in the surroundings of their factory which amounts to availment of the said service for their business of manufacturing. - Input service credit allowed. Penalty: - As the issue involved of interpretation of statute no penalties are warranted in this case - It is pertinent to mention here that the portion of services, on which the credit has been denied, the appellant shall pay interest on them as applicable rates.
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