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2016 (8) TMI 897 - AT - Service TaxCENVAT credit – manufacturer of oil seeds – input services under Rule 2(l) of CENVAT Credit Rules 2004 - outdoor catering – rent-a-cab – hotel booking expenses – car maintainance charges – Held that: - the issue is no more res-integra and is already covered in various decisions. In the appellant’s own case, the Tribunal vide its order dated 14.08.2013 has allowed the credit of CENVAT on outdoor catering and rent a cab services and similarly by other decisions of the Tribunal, hotel booking services and car maintenance services were also allowed as they are directly related to business and hence CENVAT Credit is available being input service – appeal disposed off – decided in favor of appellant.
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