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2016 (5) TMI 889 - AT - Service TaxAllowability of service tax credit - Input credit relates to cell phone service availed, courier service as well as service of travel agent availed and telephone operator services - Held that:- so far as services related to cell phone, courier agency as well as telephone operator services are concerned, it is quite possible as to the use of those services for the purpose of manufacturing and commercial activity of the appellant. Therefore, CENVAT credit claimed in respect of service tax paid thereon are allowed. So far as travel agency service is concerned, appellant has not at all the explained the reason as to where such service was utilized and for what purpose and whether in relation to manufacture or not. Therefore, on this limited count, the matter is remitted to the adjudicating authority to satisfy him with the evidence as to the use of such service in taxable service activity or manufacturing activity. - Appeals disposed of
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