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2016 (3) TMI 809 - AT - Service TaxAvailment of Cenvat credit - Tax paid on services used in common for ‘output services' and trading - Held that:- in view of the decision of Tribunal in the case of Mercedes Benz India Pvt Ltd v Commissioner of Central Excise Pune - I [2014 (4) TMI 12 - CESTAT MUMBAI], the credit that may be availed of the tax paid on services used in common for ‘output services' and trading during the relevant period is to be so apportioned and appropriate reversals effected. Therefore, as the turnover has been the basis for apportionment, there is no reason to interfere with the Commissioner (Appeals) order. - Decided against the appellant
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