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2012 (10) TMI 220 - AT - Service TaxAdmissibility of Cenvat Credit- Input Service - Held that:- Service tax paid on transportation services provided to the staff for pickup and drop from their residence to the factory and hiring ambulance for taking injured employees for treatment is an Input Service - Cenvat Credit can be taken as these activities are relating to Business of assessee,as decided in case of CCE v. Stanzen Toyotetsu India (P.) Ltd. [2011 - TMI - 204471 - KARNATAKA HIGH COURT ]- Further hiring of buses for children of the employees for transportation to the schools and tuition is not an Input Service and Cenvat Credit cannot be taken on this activity. - Stay granted partly.
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