Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (2) TMI 776 - AT - Service TaxEntitlement to CENVAT Credit - Whether the appellants are entitled for input service credit on “telephone services” which are installed at the residence of their officers and “air travel agent services” undertaken by their officers as per Rule 2 (l) of CENVAT Credit Rules, 2004 - Held that:- 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(l) of the CENVAT Credit Rules, 2004. Undisputedly, in this case, the telephone service and air travel services has been availed by the appellants in the course of business activity as a manufacturer of excisable goods. Therefore, the issue is no more res integra - Following decision in the case of Ultra tech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT ] - Decided in favour of assessee.
|