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2016 (8) TMI 450 - AT - Service TaxCenvat credit - input services - shipping fees, technical testing and certification and cleaning services for Vessels and Barges - Held that:- the Service Tax credit in respect of shipping fees and services availed in respect of vessels and barges is covered by the order of Tribunal in the appellant's own case vide order dated 11.3.2014 and 08.03.2013. Hence, credit of these services is available and is allowed. Cenvat credit - insurance services - Held that:- the insurance is in respect of vehicles and other assets owned by the appellant. Therefore, by relying on the decision of Hon'ble High Court of Delhi in the case of DSCL Sugar Vs. CCE, Lucknow [2012 (12) TMI 830 - CESTAT NEW DELHI], the credit of the insurance services is allowed. Cenvat credit - repair and maintenance of guest house - Held that:- the guest house is located right next to the factory premises. It is not the case of the Revenue that these services are used for personal consumption of the employees. The fact that the guest house is located right next to the factory implies that it is used in relation to the manufacturing activity. Therefore, the credit of repair and maintenance services of the guest house is allowed. - Decided in favour of appellant
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