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2015 (8) TMI 743 - AT - Service TaxDenial of CENVAT Credit - whether "Training/guesthouse maintenance" services provided to the appellant by M/s J & G Corporate Solution would qualify as input service for availing Cenvat credit - the appellant did not produce the copy of the agreement with J & G Corporate Solutions (P) Ltd - Held that:- Guesthouse maintenance service qualifies for input service credit if such services are related to the business activity of the assessee. In the present case, the appellants are engaged in rendering telecommunication services and the facility of housekeeping/maintenance of guesthouse is a facility provided for the purposes of its employees or guests who were traveling for work purposes. - services of 'Housekeeping / maintenance of guesthouse provided by M/s J & G Corporate Solution Pvt. Ltd. qualifies as input service and the appellants are eligible for the benefit of Cenvat Credit. - Decided in favour of assessee.
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