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2017 (12) TMI 1820 - AT - Service TaxCENVAT Credit - input services - Rent-A-Cab Service - Outdoor Catering Service - Hotel Charges - Maintenance & Repair Vehicles service - Insurance Premiums Service for workmen - penalty - HELD THAT:- The issue of admissibility of credit of service tax paid on Outdoor Catering Service, Hotel Service and Insurance Premiums for workmen are covered by the judgement of this Tribunal in the case of Ivy Competech P. Ltd., [2015 (9) TMI 1090 - CESTAT BANGALORE] and Mangalore Refinery Petrochemicals Ltd., [2016 (1) TMI 481 - KARNATAKA HIGH COURT], respectively. Rent-a-Cab - Maintenance & Repair of vehicles - HELD THAT:- In view of the specific exclusion relating to Rent-a-Cab and Maintenance & Repair of vehicles Services after 1.04.2011, the credit availed on these services is inadmissible. Penalty - HELD THAT:- Since there was confusion about eligibility of credit on the Rent-a-Cab Service, after the amendment, therefore, penalty is not warranted taking credit on the services. Appeal allowed in part.
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