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2013 (10) TMI 688 - CESTAT CHENNAICENVAT credit - Business auxiliary service - Whether the input services namely, sale of equity shares would be applicable for the output service of the consulting engineering service, erection, commissioning and installation service, maintenance and repair service etc - Held that:- final product of the applicant namely fertilizer is exempted from the central excise duty. Prima facie, we are not impressed with the submission made by the learned counsel that the sale of equity shares has nexus with the output service. We have also considered the financial hardship as revealed from the balance sheet - stay granted partly.
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