Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2010 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (9) TMI 537 - AT - Service TaxDemand - Cenvat credit - Rule 2(l) of CCR - insurance service and outdoor catering service - In the definition of ‘input service’ also, there is a specific and substantive part as well as an inclusive part - the credit could be availed on the tax paid on the input service, as long as the manufacturer could demonstrate that the advertisement services availed had an effect or impact on the manufacture of the final product and establish the relationship between the input service and the manufacture of the final product - Once the cost incurred by the service had to be added to the cost, and was so assessed, it was a recognition by Revenue of the advertisement services having a connection with the manufacture of the final product - Appeal is partly allowed by way of remand
|