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2014 (1) TMI 664 - AT - Service TaxCENVAT Credit - Interpretation of Input service - Custom clearing agent services, erection and installation services, counter services and credit card services - Held that:- all the services stand considered by various decisions and stand held as eligible input services. However, as regards, catering services, we find that the Hon’ble Bombay High Court in the case of Ultratech [2010 (10) TMI 13 - BOMBAY HIGH COURT], has observed that catering services would be eligible for Cenvat input services only if the assessee is not charging the employees. The learned Advocate has not been able to show any evidence to the above effect and submits that the demand on the above catering services falling within the limitation period is not being contested by him. We accordingly allow the Cenvat credit in all the services except a part of the demand falling within limitation period on catering services - Stay granted.
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