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2015 (9) TMI 1334 - AT - Service TaxDenial of CENVAT Credit - Outdoor Catering Service, Housekeeping, Commission to Agents, and Repair of Motor Vehicles service - services have no nexus with the business activity of the Appellant - Held that:- A canteen was installed in their factory premises and supplied various food articles including tea, coffee, snacks, break-fast etc to their staff members, employees and workers to run their business activity of production and sale of goods. It is essential to maintain the Factory & Office Premises, clean & neat, with the help of the Housekeeping Agency and this being the position, the Service of a Housekeeping Agency, is said to have been availed of, by them, in connection with the Business Activity of Production and Sale of finished goods. - So, the Appellant is eligible to avail input service credit of housekeeping service, which is related to the better maintenance and pollution control of the factory premises. Dispute relating to demand of tax on commission agent was decided by Hon'ble Gujarat High Court in the case of Cadila Healthcare Limited (2013 (1) TMI 304 - GUJARAT HIGH COURT). Hence, the Appellant availed the CENVAT credit on a bonafide impression. Denial of CENVAT Credit on the extended period of limitation cannot be sustained. Credit availed on repair or maintenance service of vehicles used by their staff members and therefore, there is no reason to deny the Service Tax credit on repair or maintenance service. - Decided party in favour of assessee.
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