Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 1852 - AT - Service TaxAvailability of CENVAT Credit - Courier Services and Tour Operator Services - Held that:- Issues are not more res integra and stands settled by various decisions of the higher Courts. In the case of Commissioner of Central Excise, Nagur vs. Ultratech Cement Ltd.: [2010 (10) TMI 13 - BOMBAY HIGH COURT ], it was observed that the definition of input service is very wide and any services received in connection with the business activities, either before or after the manufacturing of goods, have to be held as cenvatable input services. Reference can also be made to the Tribunal's decision in the case of Commissioner of Central Excise vs. Wiptech Peripherals Pvt. Ltd.: [2008 (6) TMI 13 - CESTAT AHMEDABAD] where tax paid on courier services was allowed. - Impugned order is set aside - Decided in favour of assessee.
|