Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (12) TMI 856 - AT - Service TaxDenial of Input service credit - Outdoor catering service for Failure to produce evidence – Garden maintenance service for not qualifying under Rule 2(1) of CENVAT Credit Rules, 2004 – Waiver of Pre-deposit – Held that:- Following CCE, Nagpur Versus Ultratech Cement Ltd. [ 2010 (10) TMI 13 - BOMBAY HIGH COURT ] - any service which has nexus with the business activity of the appellant, whether it is manufacturing or rendering service, has to be treated as "input service" coming within the purview of Rule 2(1) of the CENVAT Credit Rules, 2004 - The applicant has been able to produce the evidence with regard to the information given to the Office of the Director of Industrial Health and Safety about the number of employees working in the applicant's Company during the relevant time – Stay granted.
|