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2014 (5) TMI 503 - AT - Service TaxCENVAT Credit - Whether the appellant is eligible for CENVAT credit of service tax paid - Held that:- in this case the Commissioner (Appeals) had allowed the benefit of CENVAT credit on several services against which the department is in appeal and in respect of some services it was not allowed and assessee is in appeal. Where the benefit has not been allowed, the same has not been allowed with a simple observation that these are not covered under definition of 'input service' and has no nexus with the manufacture without any further details - Since in respect of the services under dispute in this case, the decisions cited above have taken a view that credit is admissible and the issue is no longer res integra, the appeals filed by the assessee are to be allowed - Decided against Revenue.
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