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2019 (6) TMI 1593 - AT - Service TaxCENVAT Credit - input services - repossession of vehicle provided by the various recovery agent to the Appellant against the output service of the Appellant i.e. lending of money - HELD THAT:- An identical issue covering the earlier period i.e. April, 2007 to March, 2012 and it was decided in favour of the Appellant by this Tribunal in M/S. BAJAJ FINANCE LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, PUNE [2017 (11) TMI 658 - CESTAT MUMBAI] by which this Tribunal has held that the Appellant are entitled for the Cenvat credit on the service of repossession of vehicle provided by the various recovery agent to the Appellant against the output service of the Appellant i.e. lending of money. Since on an identical issue between the same parties, this Tribunal has taken a view to allow the appeal - credit allowed - appeal allowed - decided in favor of appellant.
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