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2011 (3) TMI 495 - AT - Service TaxCenvat credit - out-door catering services - in the case of M/s. GTC Industries Limited v. CCE, Mumbai - (2008 -TMI - 31592 - CESTAT MUMBAI), has extended the benefit of credit of service tax paid on outdoor catering services Regarding credit on service tax paid on services of practicing Chartered Accountant - since they are giving quantity discount based on the sales made by the distributors to their customers, in order to verify the authenticity of the claims made by the distributors, they are required to get the balance stock remaining with the distributors verified by a practicing Chartered Accountant - It is not for the Revenue to decide as to whether a particular job could have been done by the assessee's own employee or by the Chartered Accountant - Decided in favor of the assessee Regarding credit on security services - The said services were used for the security of godown storing sugar outside the factory premises as well as for the security of their sales office at Noida and the security of their General Manager's residence - held that appellants would be entitled to the credit of the service tax paid on the security service availed at the Godown for storing sugar - Decided in favor of the assessee
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