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2011 (2) TMI 1137 - AT - Service TaxCenvat credit on service tax denied - use of JCB in relation to activities in compost yard - Held that:- The fact that the spent wash has been taken to compost yard which was situated at 2 Kms away from the factory, does not take away the same activity other than part of business activity related to manufacture of final products. Use of the JCB for the purpose of unloading of another material namely press mud required for converting the waste into bio compost is, therefore, part of the activities in treating the waste. Therefore, the submissions on behalf of the respondents that the entire activities is part of effluent treatment and therefore activities related to use of JCB should be treated as input services in relation to their business deserves to be accepted. In favour of assessee. Landscaping activities - Held that:- Landscapping services cannot be treated as having been used in or in relation to the manufacture of final products, namely, the safety valves - Decided against the assessee
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