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2014 (9) TMI 749 - AT - Service TaxCENVAT Credit - Whether input service credit availed on outdoor catering and mandap keeper services was available to the appellants or not - Held that:- There is nothing on record to show whether any expenses were recovered by the appellants from the students. Further there is no allegation has been made in the show cause notice by the revenue. Considering the submission of ld. Counsel and after going through the judgment in the case of Toyota Kirloskar Motors Pvt. Ltd [2011 (3) TMI 1373 - KARNATAKA HIGH COURT] specifically in para 8 and 11 wherein these type of activities have been given a broad interpretation and input service credit has been allowed. I find force in the contention of the appellants. Further, present facts are similar to the facts of judgement quoted by the appellants - Decided in favour of assessee.
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