Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (11) TMI 606 - CESTAT NEW DELHIStay application - Classification of service - catering service or credit card operations - Agreement with IRCTC for rendering services - Availment of CENVAT Credit - Held that:- In regard to Cenvat credit availed in respect of the petitioner's operations with IRCTC, the agreement between the petitioner and the IRCTC clearly reveals that petitioner and IRCTC had entered into a co-branding agreement in respect of the credit card agency service provided by the petitioner, for use in catering service and other operations of the IRCTC. Such association did not prima facie transform the services received by the petitioner from IRCTC into catering service - Case prima facie in favour of assessee - Stay granted.
|