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2013 (7) TMI 781 - AT - Service TaxCenvat Credit - input service - insurance service - Whether the input service of the assessee would be covered under CENVAT credit rules- assessee took the input service credit in respect of insurance premium paid on turnkey contracts to the extent of cost of material procured from the open market – Held that:- The services are not covered under input service as defined under Rule 2(1) of the Cenvat Credit Rules, 2004 - credit was not admissible to the assessee because they had opted for payment of service tax only on the value of Erection, Commissioning and installation and not included value of material used by availing benefit of Notification No. 01/2006-ST - the services are neither used by the assessee for providing any output service nor used in or in relation to the manufacture of final products and clearance of final products from the place of removal - it is specifically written that benefit shall be available if Cenvat Credit of duty on inputs and capital goods or service tax credit of input services has not been availed – appeal decided against the assessee.
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