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2013 (11) TMI 258 - AT - Service TaxAvailability of Cenvat credit - Telephone Provided to Employees for business purposes - Courier Services - Insurance Services – Held that:- Following CCE vs Ultratech Cement Ltd. [2010 (9) TMI 19 - High Court of Bombay] - cenvat redit was available in respect of such telephone connections which are installed in the premises from where output service is provided – Following CCE vs CCL Products [2009 (3) TMI 136 - CESTAT, BANGALORE] - all the services which are availed by the respondent are in respect of manufacturing activity – Following U.G. Sugar & industries Ltd. [2013 (3) TMI 403 - CESTAT NEW DELHI] - the services are cenvatable services – order set aside – Decided in favour of Assessee.
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