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2016 (3) TMI 105 - AT - Service TaxDisallowance of Cenvat credit in excess of 20% - Common Input services - Appellants were providing taxable services as well as some exempted services - Separate accounts in respect of credits attributable to taxable as well as exempted services not maintained - Held that: the service tax paid on input service other than common services like MTNL Telephone, Chartered Accountant Service, Equipment Hiring etc. is solely attributable to and used in providing taxable services rendered by the appellant. There is no prescribed proforma for maintenance of separate accounts. It will be sufficient if from the records of the appellant/assessee it can be clearly established that the accounts maintained will indicate the utilization of input services credit on which is availed are attributable directly to taxable services only; then such accounts will satisfy the requirement of separate account. The appellants have reversed input of service credit taken on all common services and There is no other evidence to show certain other services were also common for which the appellants have not reversed the credit. - Decided in favour of appellant with consequential relief
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