Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (1) TMI 519 - AT - Service TaxWrongly availed CENVAT credit - Maintenance or repair services - Erection, commissioning and installation service - Rule 2 (C) of CCR 2002 - Rule 4(1) of CCR 2002 - Credit availed for input services of travel agent, custom house agent, tour operation, telephone, insurance, courier, testing services - Revenue argued that Services, for which service tax credit availed and utilised, have not been utilised in relation to rendering the output services Held that:- The services are mainly in relation to water treatment plants manufactured by them. Custom house agent service was obtained in relation to importation of components/equipments for manufacture of water treatment plants. Since the appellants are engaged in manufacture of water treatment plants and installation, erection thereof, the service obtained in relation to parts and equipments can be said to be in relation to output service also. After all without importing parts and equipments neither manufacture nor erection or installation would be possible. Similarly in telephone service and surface area, sample testing area services, advertisement charges also can be definitely considered as utilised in relation to providing the output service The words used are "in relation to rendering of output service". Therefore what is required to be seen is whether the services have been used directly or indirectly in relation to the output service. Under these circumstances, CENVAT credit has been used correctly and appeal has to be allowed. In favour of assessee
|