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2012 (9) TMI 235 - AT - Service TaxCenvat Credit on input services - denial of credit on the input service on the ground that these services were not used in or in relation to the manufacture of final product – Held that:- CAS-4 has considered all the services such as medical benefit, subsidized food, education allowance, canteen bill, etc., to form part of the cost of final products. Therefore, I agree with the learned Chartered Accountant that these services which have been received have been rendered only in relation to the manufacture of the final products - Cenvat credit on input services namely, Courier service and insurance premium on vehicles cannot be denied - these services are related to activity of business.
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