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2013 (12) TMI 270 - AT - Service TaxDenial of CENVAT CRedit - Nexus with manufacture - Held that:- appellant had provided the services of Sanitation, Gardening, Water Supply etc. to their factory and maintenance of staff colony - But services of gardening, plantation, sanitation, water supply etc. to the appellant’s manufacturing unit and to the residential colony cannot be excluded from the ambit of Rule 2 (l) of Cenvat Credit Rules, 2004 - courier services used in sending documents/invoices to various customers and other offices are definitely relating to manufacturing activity undertaken by the appellant and therefore credit of service tax paid on courier service is allowable. As regards credit taken on supplementary invoices, there is no dispute that the service tax was paid on the differential amount through these supplementary invoices. Since the credit has been taken on the amount which was paid as service tax and relevant particulars are available in the said invoices, therefore, the credit cannot be denied in this case also - Decided in favour of assessee.
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