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2013 (6) TMI 617 - AT - Service TaxCenvat Credit - Input Services - The services are certification of the factory work, payment made to advocates for legal services related to manufacturing activities, repair and maintenance of the factory, audit and accounting of the factory, packaging services for export purposes, advertisement expenses, quality upgradation and so on. - Held that:- From the submissions made by the appellant, the services on which credit has been availed relate to audit and accounting services, repair and maintenance services, packaging service, legal services etc. All these services have nexus and are integrally connected with the business of manufacturing and therefore, they are all eligible input service as defined in Rule 2(l) of the CENVAT Credit Rules, 2004. The decision of the Honble High Court of Bombay in the case of Ultratech Cement Ltd. (2010 (10) TMI 13 - BOMBAY HIGH COURT) applies to the facts of this case. - Credit allowed.
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