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2012 (4) TMI 134 - AT - Service TaxDenial of CENVAT credit on outdoor catering service - Held that:- the appellant cannot claim CENVAT credit on outdoor catering service -Commissioner vs. Ultratech Cement Ltd 2010 (9) TMI 19 - High Court of Bombay – in favour of Revenue. Air travel service, rent-a-cab service, cleaning/house-keeping service - Held that:- a reasonable opportunity should be given to the appellant to establish, before the original authority, the requisite nexus between the business of manufacture of goods and the services which are claimed to be input services for the purpose of CENVAT credit. CHA Service – Held that: - the port of export was held to be the place of removal of the goods exported. It is not deniable that CHA s service was availed by the appellant for export of their goods, which was a part of their business. The requisite nexus between the service and the business of the company stands established. Hence CENVAT credit is admissible on the CHA service to the appellant. Penalty-related issue – Held that:- degree of offence of irregular availment of CENVAT credit will be ascertained only by the original authority pursuant to this order appellant after giving them an opportunity of being heard.
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