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2013 (9) TMI 552 - AT - Service TaxCenvat Credit on Rent a Cab Operator Services - Respondent a manufacturer had been using the services of rent-a-cab operators for enabling their officers to visit their vendors and the purchasers as also for other business activities - For service tax paid by rent-a-cab operators, they had taken credit - Not verified any documents whether each of their trips of the officers of the Respondent company were actually in relation to manufacture – Held that:- Appeal is not supported by any evidence to disprove the claim of the assesse – As per the decision in the case of Hon’ble Kartanaka High Court in CCE Vs Stanzen Toyotetsu India (P) Ltd. [2011 (4) TMI 201 - KARNATAKA HIGH COURT], raising supporting evidence with the appeal is necessary – Decided against the Revenue.
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