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2013 (9) TMI 629 - AT - Service TaxCENVAT credit - Payment made to universities abroad for various training courses of employees - Held that:- In the matter of service availed for conducting market research regarding the performance of the dealers in sale of product and in the matter of after sales service, we are of the prima facie view that it will form part of input service under Rule 2(l) of the CENVAT Credit Rules, 2004. However, in the case, that portion of the service for which the cost has been recovered from the dealers, we are prima facie of the view that applicant cannot take CENVAT credit since the applicant did not incur the cost but only routed payments from the dealers to the service provider abroad - services received from the Universities will not form part of the input service - prima facie case is against the assessee - stay granted partly.
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