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2014 (1) TMI 995 - AT - Service TaxAvailment of CENVAT Credit - Whether the appellant are entitled for Cenvat credit of Management Consultancy Service as per Rule 2(l) of the Cenvat Credit Rules, 2004 or not - Held that:- any service availed by a manufacturer of excisable goods in the course of their business activity is entitled for input service credit. It is undisputed that this Management Consultancy Service has been availed by the appellant in their business of manufacturing. Therefore, following the decision in Ultratech Cement [2010 (10) TMI 13 - BOMBAY HIGH COURT], Appellants are entitled for input service credit on Management Consultancy Service - Stay granted.
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