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2013 (5) TMI 753 - AT - Service TaxCenvat Credit - Input services - Rule 2(L) of CCR - rent-a-cab operator's service, mandapkeeper's service, decorator's service, staff welfare expenses and interior designer's services. - credit denied since the above services were not covered under specific categories of input services under Cenvat Credit Rules, 2004. - held that:- The first appellate authority has clearly recorded the services utilised of various service providers as regards rent a cab operator service, mandapkeeper's service, decorator's service, staff welfare expenses and interior designer's services and had come to a conclusion that the said input services are used in or in relation for provision of output services, by the respondent. The conformation of the ground that there has to be a nexus of the utilisation of such services for providing on output service, is not in consonance with the law which has been settled as to there is no one to correlation, of the cenvat credit availed. The same ratio will be applicable in this case also. - credit allowed - decided in favor of assessee.
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