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2015 (6) TMI 407 - AT - Service TaxDenial of CENVAT Credit - Security services - Held that:- Credit has been taken in respect of services which were availed in the residential colony/club house of the appellant - what is permitted is the input services which are integrally connected with the manufacturing of the final product, and residential colony for the employees and the clubs are welfare activity for the staff undertaken by the appellant while carrying the business but has no nexus with the business of the manufacturing the final product. Under these circumstances, the appeals filed by the appellant are devoid of any merits. - However, penalty is set aside - Decided partly in favour of assessee.
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