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2014 (7) TMI 894 - AT - Service TaxCenvat credit - Rent-a-cab service - Revenue contends that rented cabs were not exclusively used for the purpose of providing output service - Held that:- Commissioner has given a categorical finding that the cabs in respect of which credit has been taken were used for providing output service which would clearly make the impugned credit admissible. In the grounds of appeal submitted by the Department they have merely stated that the impugned cabs were not exclusively used for the purpose of maintenance etc. but have not given any evidence to that effect. The Commissioner (Appeals) also observed that Revenue had not given any evidence contrary to the submissions of the appellants - no infirmity in the impugned order - Decided against Revenue.
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