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2015 (10) TMI 2414 - HC - Service TaxCenvat Credit - Use of capital goods in providing Airport services – Chassis of motor vehicles were converted into toilet carts and water carts - Revenue alleged that during the period in question Respondent was providing both taxable and exempted services – Further alleged that credit availed in excess of permissible limit of 20% on output services and motor vehicle chassis do not qualify capital goods in relation to airport services – Respondent contended that Notification No. 33/2007-SERVICE TAX only exempts services provided to a foreign diplomatic mission or consular post in India. Held That:- No factual basis found for CCE(A) to have concluded that on account of bills for providing services having been raised on German Embassy and payments having been made by German Embassy, nature of services rendered was an exempted service - It was incumbent on Revenue to have placed some material on record to prove that services were provided not to German Air Force but to German Embassy. Eligibility of credit on Capital Goods - Chassis of motor vehicles were converted into toilet carts and water carts and were not registered - Used only for cargo handling services and not on roads – Same eligible to be capital goods – credit allowed. Decided against the Revenue.
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