Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (9) TMI 1876 - AT - Service TaxCENVAT Credit - input services - Air Travel Agent Service - Tour Operator’s Service - Courier Service - Cleaning Service - Life Insurance of the employees - Mandap Keeper Service - GTA Service - HELD THAT:- The respective services have been held to be ‘Input service’ as defined under Rule 2(l) of CCR, 2004 in various services, and accordingly, the service tax paid on these services is admissible to credit. However, in the case of credit of service tax paid on the GTA Service, it is necessary to ascertain the from the condition of sale, whether the place of removal is at the factory or at customer’s premises, before allowing the credit - reliance can be placed in the case of Principal Commissioner vs. Essar Oil Ltd [2015 (12) TMI 1062 - GUJARAT HIGH COURT], Haldyn Glass Ltd. & Ors. Vs. C.C.E & S.T - Vadodara-II [2017 (8) TMI 1217 - CESTAT AHMEDABAD] and Birla Corporation Limited vs. Commissioner of Central Excise, Bhopal [2014 (1) TMI 148 - CESTAT NEW DELHI]. For ascertain the said fact the matter remanded to the adjudicating authority - Appeal allowed by way of remand.
|