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2016 (4) TMI 238 - AT - Service TaxAdmissibility of Cenvat Credit - Medicare Services Club for its employees - Whether expenditure incurred on account of Medicare services is included in the cost of services as per CAS-4 or not - Held that:- the First Appellate Authority while rejecting Appeal of the Appellant, only gave one reason for denying the Cenvat Credit that there was no evidence produced by the Appellant whether expenses on account of Medicare Services have been included in the value of the services being provided by the Appellant. The Appellant has now produced a certificate from the Chartered Accountant to that effect that the expenses incurred on account of Medicare services have been included in the value of the output services being provided. Therefore, Cenvat credit has to be allowed. - Decided in favour of appellant
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