Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2011 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (4) TMI 817 - AT - Service TaxCenvat credit of service tax - Inputs used in the manufacture of Bio-compost fertilizer - Held that:-The assessees have made out a case on merits in the light of Tribunal's decision in their own case [2011 (2) TMI 1137 - CESTAT, CHENNAI] wherein the activity related to the use of JCB for the purpose of unloading of press mud required for converting waste into Bio-compost was accepted as input service in relation to the assessee's business. Demand, interest and penalty - Held that:- Tribunal in several decisions including Manipal Advertising Services Pvt. Ltd. Vs. CCE, Mangalore [2009 (10) TMI 434 - CESTAT, BANGALORE] & Shyam Forgings Pvt. Ltd. Vs. CCE, Kolkata [2005 (1) TMI 559 - CESTAT, KOLKATA] held that in the absence of any dispute on the use of the service in the factory of the assessees and the payment of tax on the service, credit cannot be denied for technical violation - Decided in favour of assessee.
|