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2013 (12) TMI 271 - AT - Service TaxAvailability of Input service under Rule 2(1) (ii) of the Cenvat Credit Rules 2004- Service of landline telephone service and Courier service – Held that:- Following Maruti Suzuki Ltd. Vs. Commissioner [2009 (8) TMI 14 - SUPREME COURT ] - input service credit is available on landline telephone service as it is used for business purpose - mobile telephone service is also entitled for credit - CBEC circular (supra) is also relevant - input service credit is available on telephone services utilized for business purpose. Following CCE, Vapi Vs. Apar Industries Ltd. [2010 (8) TMI 407 - CESTAT, AHMEDABAD ] – courier services used for placing orders, filing quotation for procurement as well as marketing, dispatch instructions, issuing cheques for procurement, sending stock transfer documents to depots, receiving dispatch instructions from marketing/depots/head office, etc., were held to be ‘input services’ - Cenvat Credit paid on courier service utilized for dispatching their final product was also eligible for credit – Decided in favour of Assessee.
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