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2015 (7) TMI 1006 - AT - Service TaxCENVAT Credit - input services - legal services in respect of manufacture of “Battery Operated Electric Cars” - Held that:- Admittedly, the dealers who were appointed by the assessee outside India required legal assistance, which stands given to them by legal firm at the behest of the appellant. For grant of such legal assistance, invoices were raised by foreign legal firm to the appellant in India and the consideration stands paid by the appellant only. The service tax was also paid by the appellant on reverse charge basis. In such a scenario, it has to be held that the legal assistance provided to the appellant's dealers located in foreign country is to the appellant himself and has nexus with the appellant's activity of selling their motor vehicles outside India. The Tribunal in the case ofGolden Tobacco Ltd. Vs. CCE [2013 (6) TMI 617 - CESTAT MUMBAI] has held that ‘legal services' are input services on which Cenvat credit would be available. Having held that the legal services were provided to the dealers located outside India, for which the company has paid service consideration as also discharged the service tax, it has to be held that they are entitled to Cenvat credit of service tax paid. - Decided in favour of assessee.
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