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2013 (10) TMI 386 - AT - Service TaxAdmissibility of CENVAT Credit on Rent-a-Cab Services – Waiver of Pre-deposit - Held that:- Stanzen Tototetsu India Pvt. Limited [2008 (12) TMI 118 - CESTAT BANGLORE] and CCE vs. Cable Corporation of India Limited [2008 (6) TMI 4 - CESTAT, MUMBAI] - the input services besides being used in or in relation to the manufacture of final products and clearances of final products from the place of removal includes a plethora of other services which are eligible as Input Services - The scope of definition is wide enough and credit allowed - as a result of amendment in the definition of input services with effect from 01.4.2011, service tax credit admissibility has been made very clear - However, as per clarification issued by CBEC, cenvat credit of Rent-a-Cab services, before 01.04.2011 cannot be denied - the appellant has made out a prima facie case for complete waiver – Stay granted.
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