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2015 (6) TMI 19 - AT - Service TaxCENVAT Credit - air travel, travel insurance, vehicle insurance, vehicle maintenance, mediclaim for employees and CHA services - Held that:- Record does not reveal connection of air travel to the service provided nor the travel insurance. So also the vehicle insurance does not exhibit whether that is in any way relate to output service provided. Revenue succeeds on all these three counts. But mediclaim for employees is integrally connected to secure their services to render provision of output service. Thus, Cenvat credit in respect of such services availed is permissible. - As regards CHA, computers imported warranted availing of services of that agent. The computer so imported being used for provision of output service, there should not be denial of Cenvat credit of service tax paid thereon - Decided partly in favour of Revenue.
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