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2015 (9) TMI 1089 - AT - Service TaxDisallowance of CENVAT Credit - Network services - Nexus with output service provided - whether the service tax paid on net work service availed by the appellant for its computer net work to provide input service for generation of output service of management, and repair of heavy machinery, shall entitle the assessee to the cenvat credit of that tax - held that:- The network services availed by the appellant to make its own mail/server functional having its integral connection to generate the output service is a tool for such output service. GTA service - Held that:- In absence of any contrary evidence as to the deposit of that amount of service tax by the GTA service provider, learned Commissioner (Appeals) has reached to a proper conclusion for which the Revenue's appeal on this count is dismissed. - Decided in favour of assessee.
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