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2014 (1) TMI 148 - AT - Service TaxAvailment of CENVAT Credit - Service tax paid for Business auxiliary service - Adjudicating authority disallowed CENVAT Credit - Nexus between its output and the two services - Held that:- vehicles owned and used by the appellant for efficient execution of its business of manufacture of cement and allied products and the expenditure incurred in the legitimate use of such vehicles i.e. by obtaining statutory insurance for the vehicles and expenditure incurred for their maintenance i.e. for periodical service of the vehicles, would be inputs and wherever the service providers, of insurance of the vehicles or for maintenance of such vehicles are compensated in respect of the service tax payable by those entities for having provided the taxable services, those amounts could lawfully be treated as input services on which cenvat credit could be availed - impugned order is unsustainable and is accordingly quashed - Decided in favour of assessee.
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