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2011 (2) TMI 1276 - AT - Service TaxCenvat Credit - architect services, authorized service station, interior decoration services, real estate agents services and stock broker services - Rule 2(1)(ii) of the Cenvat Credit Rules, 2004 - It can be seen that the services were utilized by the appellant for the purpose of enhancement of his business - in the case of Coca Cola India Pvt. Ltd. v. CCE [2009 -TMI - 34433 - BOMBAY HIGH COURT] - Held that: each limb of the definition can be considered as independent eligible for exemption. If that be so, in the factual matrix of this case, as narrated hereinabove, as the said services were, directly or indirectly, used for the purpose of their business, credit cannot be denied - Appeal is allowed
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