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2017 (7) TMI 1239 - AT - Service TaxCENVAT Credit - various input services - Renting of Immovable Property Service - Chartered Accountants Service - Repairs and Maintenance Service - Share Registry Service - Accounting Service - All India Glass Manufacturer Membership Service - Courier Service - Air Travel Agent’s Service - Insurance Policy for the factory building, Plant Machinery. Held that:- The Cenvat credit availed on service tax paid on input services, namely, Renting of Immovable Property Service, Insurance Premiums in relation to factory buildings, Courier Service, Advertisement Service, Accounting Service, Share Registry Service and Air Travel Agent’s Service etc., are held to be input service within the definition of Rule 2(l) of CCR,2004 and admissible to credit in various judgements cited. The CENVAT Credit amount of ₹ 2,38,560/- has been accepted as inadmissible accordingly the same is recoverable with interest and penalty is reduced accordingly to ₹ 25,000/-. Appeal allowed in part.
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