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2013 (7) TMI 370 - AT - Service TaxCenvat Credit - Input Services - Rule 2(l) - Business support services - Input to be integrally connected with business of manufacture of final product – Held that:- As per decision in the case of CCE, Nagpur vs. Ultratech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT] - The criteria for coverage of input services is that the same is integrally connected with business of manufacture of final product and the scope of the definition being very wide, the same would cover services not only used directly or indirectly in or in relation to the manufacture of final products, but also various services used in relation to business of manufacture, whether prior to manufacture or after manufacture . The definition of input service seeks to cover every conceivable service used in business of manufacture. Similarly, in the case of Coca Cola India Pvt. Ltd. vs. CCE, Pune - III reported in [2009 (8) TMI 50 - BOMBAY HIGH COURT], it stands held that the term business appearing in the definition of input service cannot be given a restricted definition. - Decided in favor of Assessee.
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