Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (10) TMI 382 - AT - Service TaxDenial of CENVAT Credit - Business Auxiliary Service - Credit denied on the premise that same does not fall under Rule 2(l) of the Cenvat Credit Rules, 2004 - Held that:- High Court of Bombay in Ultratech Cement Ltd. (2010 (10) TMI 13 - BOMBAY HIGH COURT) has held that any assessee who is a manufacturer of excisable goods or availed any input service in the course of their business is entitled for input service credit. Admittedly, in this case commission has been paid by the appellant for selling of the final product which has direct nexus with their business activity. Therefore, the appellant are entitled for input service credit - Decided in favour of assessee.
|