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2013 (6) TMI 367 - AT - Service TaxISD - Input service distributor - The credit has been taken in respect of services like Group Insurance of Employees, Health Insurance of employees, Rent-a-cab services, Air Travel Services, etc. Revenue was of the view that these services did not have nexus with the manufacturing activity and they proposed to deny credit on such services - Held that:- The argument of Revenue that the services are not directly related to the manufacturing activity is not a sound argument because of the intangible nature of services in general and definition of input services at Rule 2 (l). The definition has given a very broad definition specifically including services which are usually availed at the Head Office like accounting, auditing, financing etc. - credit allowed in respect of Insurance Premium on Group Mediclaim Policy and Accident Insurance . Regarding Freight Business Auxiliary - The appellant purchases coupons and issue to their employees. - Held that:- . It is not easy to establish that this has been utilized in furtherance of any processes of the company and not in furtherance of the personal needs of the employees and since nexus cannot be established CENVAT credit cannot be allowed. - cenvat credit denied against the coupons - Partly decided in favor of assessee.
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