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2011 (6) TMI 238 - AT - Service TaxInput Services - Rule 2(l) of the CENVAT Credit Rules, 2004 - manufacture of Electrical goods - 100% EOU - in view of the decision in Commissioner of Central Excise, Nagpur vs. Ultra Tech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT] held that: - (1) Banking & Other financial services - credit allowed, (2) Catering Service - credit denied, (3) Courier Services - credit allowed, (4) Insurance Services - family members of the employees - credit denied, (5) Maintenance and Repair of Garden - Credit allowed, (6) Management Consultancy - credit allowed, (7) Telephone Services (Land Line) - credit allowed, (8) Business Auxiliary Services - taking a hall on hire in hotel - credit allowed and (9) Maintenance and Repairs - credit allowed.
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