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2011 (2) TMI 1147 - AT - Service TaxCenvat credit - HR plate/coil, jointing sheet & M.S. Stud and welding electrodes used for maintenance and repair of plant and machinery - Held that:- As decided in Ambuja Cements (2010 (4) TMI 429 - CHHAITISGARH HIGH COURT), Hindustan Zinc Ltd. (2008 (7) TMI 55 - HIGH COURT RAJASTHAN) and Alfred Herbert (India) Ltd. (2010 (4) TMI 424 - KARNATAKA HIGH COURT) welding electrodes other items used for repair and maintenance of plant and machinery would be eligible for cenvat credit. Rent a cab service for hiring vehicle used by the company - Held that:- As regards rent a cab service, the same has been used for various activities of the appellants including procurement of inputs and hence the same is covered by the definition of the “input service”, in view of the judgment J.K. Cement Works [2009 (1) TMI 146 - CESTAT NEW DELHI] Service of maintenance and repair and mobile telephone service - Held that:- it is not disputed that the mobile phones are used by the company official for the company work. Hence mobile phone service has to be treated as input service. See ITC Ltd. [2009 (1) TMI 192 - CESTAT, CHENNAI] GTA service - credit was taken at the end of the month, payment to service provider was made for the service tax was paid only on the fifth of the month, the credit could not be taken on or before the date on which the service tax has been paid - Held that:- As it is not denied that the service tax has been paid and hence there is gap of only five days between the date of taking credit and payment of service tax. Since the lapse is only of technical nature, it would not be correct to deny the credit. Therefore, denial of credit in respect of GTA service is not sustainable. In favour of assessee.
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