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2011 (2) TMI 586 - AT - Service TaxDemand - ‘Business Auxiliary Services’ and ‘Business Support Services’ - Rule 5 of Cenvat Credit Rules, 2004 read with Notification No. 5/2006-C.E. (N.T.), dated 14-3-2006 - Cenvat credit - ‘Chartered Accountant’s service’ involved accounting and auditing of the transactions of the assessee - in the case of CST, Delhi v. Convergys India Pvt. Ltd. [2009 -TMI - 34223 - CESTAT, NEW DELHI) - Held that: Tribunal allowed credit of service tax paid on real estate agent service, Chartered Accountant’s service, asset management service, among others, as input service of the appellant, a call centre - Credit allowed ‘Manpower recruitment and supply service - assessee recruits qualified personnel to render its output service - in the case of CCE, Hyderabad v. Deloitte Tax Services India Pvt. Ltd. [2008 -TMI - 3715 - CESTAT, BANGALORE) - held that the equipment hiring, professional consultation service, recruitment service, security service, telephone service, transport service, training service, facility operation service, courier service, cafeteria service and advertisement service were input for back office services classified under Business Auxiliary Services rendered by the respondents in that case - Credit allowed. As regards the ‘outdoor catering service - in the case of Commissioner of C. Excise, Nagpur v. Ultratech Cement Ltd. [2010 -TMI - 201439 - CESTAT, MUMBAI) - Credit allowed. As regards the ‘general insurance service’ - credit allowed - Appeal is allowed
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