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2011 (3) TMI 855 - AT - Service TaxCenvat credit - Input services - like car rental, maintenance of car, mobile phone and landline phone installed at residence of the Director and other officials - Appellant has also doing trading activities, in which case, the quantum of credit availed on various input services is required to be apportioned - Matter be remanded to the original adjudicating authority for fresh decision in the light of declaration of law on disputed input services - The appellants would be given opportunity to place such judgments before the original adjudicating authority and also to give break-ups of the credit so availed by them in respect of manufacturing as also for trading activities - Appeal is thus allowed by way of remand.
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