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2018 (4) TMI 1642 - AT - Service TaxCENVAT Credit - input services - outdoor catering service - rent-a-cab service - transport of goods by road - denial on account of nexus - Held that:- The respondents are providing services of container handling, storage, cargo planning etc. within Chennai Port area. The services impugned in this appeal were availed by the respondent for providing output services and therefore qualifies as input service. Similar view expressed in the case of THE COMMISSIONER OF CENTRAL EXCISE CHENNAI II COMMISSIONERATE VERSUS M/S. BRITANNIA INDUSTRIES LTD., THE CUSTOMS, EXCISE AND SERVICE TAX [2015 (3) TMI 1043 - MADRAS HIGH COURT], where it was held that credit is allowed. Appeal dismissed - decided against Revenue.
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