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2010 (10) TMI 357 - AT - Service TaxInputs service credit - The Commissioner (Appeals) has denied the inputs service credit as these services are not covered under Rule 2(l) of the Cenvat Credit Rules, 2004 and no relation their either with manufacturing activity or business of the appellants - Telephone services, medical insurance services and group maintenance service - All these services has already been allowed by the Tribunal, which order has not been challenged by the Department - Allow the inputs services credit on these services. Group accident insurance - The same has been taken for the safety of the employees who are engaged in the manufacturing activity, hence, the same is covered by the definition of Rule 2(l) of the Cenvat Credit Rules, 2004. Hence, inputs service credit on these services is allowed. As per the decision of GTC Industries Ltd., inputs services on outdoor catering services is also allowed. Services for repair and maintenance of street light within the factory premises - This is integral part of the factory and same is to be engaged in the manufacturing activity and the clearance of their final product from their factory, hence the inputs services credit on repairs and maintenance on street light is also allowed. The impugned order is set aside. Appeal is allowed.
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