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2016 (9) TMI 47 - AT - Service TaxCenvat credit - service tax on various input services - credit has been availed are input services and are used either directly or indirectly for the manufacturing activities - CENVAT credit irregularly availed by the appellant on various services - Held that:- with regard to these three services namely association fee to traffic as well as gift vouchers and annual day function etc., I am of the view that the appellant is not entitled to CENVAT credit of service tax paid on these services as these are not directly related to the manufacture as well as business of the appellant. With regard to rest of the services the case of appellant is covered by various decisions and therefore following the ratios of the said decisions, the impugned order is set aside. - Decided partly in favour of appellant
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