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2015 (12) TMI 811 - AT - Service TaxDenial of CENVAT Credit - courier service, air ticketing service/air travel agent service, technical training & coaching service and outward freight service - Nexus with manufacturing activity - Held that:- Services have been received to visit them in relation to procurement of inputs/sale of their final products. For technical training and coaching service, it is observed that the respondent is manufacturing automotive switches having joint venture with Japanese company. As all the technical know-how and documents in Japanese language, they are using Japanese language instructor for teaching Japanese language to their technician and availing the credit for this service. For outward freight service, this service has been availed by the respondent for transportation of the goods upto the place of the buyer and as purchase order, they are required to be delivered the goods at their door. And the respondent has paid Service Tax on outdoor catering service. - Commissioner (Appeals) has rightly held that these services being availed by the respondent in the course of business of manufacturing. Therefore, I do not find any infirmity in the impugned order of the Commissioner (Appeals) and the same is upheld. - Decided against Revenue.
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