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2016 (6) TMI 322 - AT - Service TaxEligibility of input credit - Service tax paid on the input service viz. gardening service - Appellant discharging central excise duty on the final product and availing credit on inputs as well as service - Held that:- in view of the Hon'ble Karnataka High Court decision in the case of CCE Bangalore Vs Millipore India Pvt. Ltd. [2011 (4) TMI 1122 - KARNATAKA HIGH COURT], the gardening service is an input service for the manufacturer who is covered under the Factories Act read with Tamil Nadu Pollution Control Board Act and accordingly the appellants are eligible for input service on the gardening service. - Decided favour of appellant with consequential relief
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