Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (9) TMI 1160 - AT - Service TaxCENVAT Credit - input services - mobile phone services - Outward Transport Services - Held that:- Credit on GTA allowed - So far as the Cenvat credit claim on availing of mobile phone services is concerned, there is no material on record to suggest that the mobile phones were no way related to the manufacture or in relation to manufacture or for the activities permitted by Rule 2 (l) of Cenvat Credit Rules, 2004. Therefore, assessee succeeds on this count. So far as denial of Cenvat credit on the services used with the documents addressed to Head Office is concerned, there appears no material to suggest that particular services was not used for the purpose stated in Rule 2 (l) of the Cenvat Credit Rules, 2004. Therefore, the claim thereon is allowed. - Decided in favour of assessee.
|