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2015 (1) TMI 1144 - AT - Service TaxDisallowance of CENVAT Credit - Various services - Held that:- Respondents are eligible for credit on Rent-a-Cab service. Regarding credit availed on Out-door catering, Insurance service, Pandal and Shamiyana services, testing and analysis, I find from the records that the respondents availed credit on these services for carrying out business activities and business meetings which are related to promotion of their business. In view of the Honble High Court of Bombay judgment in the case of CCE Vs. Ultratech (2010 (10) TMI 13 - BOMBAY HIGH COURT), the issue has already been settled in favour of the respondents and they are eligible for the credit on the above services. As regards the input credit availed on Sodexo Coupons issued to their employees which can be used by them for various purpose of transactions and it has no nexus in relation to any business activities of the respondents. Therefore, the respondents are not eligible for the credit of ₹ 31,472/- availed on sodexo coupons under Business Auxillary Service. Respondents are eligible for availing input credit on Rent-a-Cab Service, Outdoor Catering, Business Auxiliary Service, Insurance service, Pandal & Shamiana, Testing and Analysis, and Health & Fitness Service etc. other than Sodexo coupons. Accordingly, the impugned order is modified to the extent of credit allowed on sodexo coupons - Decided partly in favour of Revenue.
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