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2013 (8) TMI 601 - AT - Service TaxInput Service Credit – appellant was disallowed by the department to take input service credit – department’s reasoning was that the service does not have nexus with the manufacturing activity of the appellant - Held that:- Appellant is entitled to input service credit on Mandap Keeper Service - the annual day function of the appellant company is an integral part of the business activity - it is also found that the appellant is the manufacturer of excisable goods - relying on the decision of CCE Nagpur vs Ultratech Cement Ltd (2010 (10) TMI 13 - BOMBAY HIGH COURT) and Kirloskar Motor Pvt. Ltd. vs. CCE LTU, Bangalore (2011 (3) TMI 1373 - KARNATAKA HIGH COURT) - the order was set aside - appeal allowed in the favour of the appellant.
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