Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (11) TMI 347 - AT - Service TaxCenvat Credit - eligible input services - whether the input service credit sought to be denied to the respondent is used by the respondent exclusively for providing movie theatre operation service or advertisement agency service - input service credit on the services namely, manpower supply, security services, professional service, courier services, rent-a-cab services and cleaning services - Held that:- Services have been used by the respondent for advertisement agency service. In these circumstances, it cannot be held that respondent has used the subject mentioned services exclusively for providing movie theatre operation services. In these circumstances, the learned Commissioner (Appeals) has rightly allowed cenvat credit to the respondent. Therefore, I do not find any infirmity in the impugned order. - Decided against Revenue.
|