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2016 (9) TMI 490 - AT - Service TaxCenvat credit - Courier Service, Insurance Service, Catering Service, Rent-a-cab Service and Civil electrical Repair Service - Cenvat credit taken on outdoor catering service prior to 01.04.2011 and no input service credit have been taken on outdoor catering service after 01.04.2011 - Civil Electrical & Repair service also availed prior to 01.04.2011 - Held that:- as the ld. Commissioner (A) in the impugned order has observed that courier service has been received by the respondent for dispatch of misc documents/material/samples which is directly related to the manufacturing activity, insurance service, has been availed for insurance of laptop and medical accidental insurance of employees which is directly related to manufacturing activity, rent a cab service has been used for procurement of inputs/sale promotion/banking and other financial accounting purposes which are directly related to their manufacturing activity, also the Civil Electrical & Repair service, has been availed for renovation to factory premises prior to 01.04.2011, Therefore, all these services are entitled to take cenvat credit. With regard to the outdoor Catering service for the period prior to 01.04.2011, the respondent is entitled to take cenvat credit in the light of the decision in the case of Ultratech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT]. Further, post 01.04.2011, the respondent is not entitled to take cenvat credit but it is the contention of respondent that the amount of ₹ 27,892/- pertains to the period prior to 01.04.2011 has not been coming out of the impugned order. Therefore, for verification of this fact by the adjudicating authority whether the respondent has not taken any cenvat credit on outdoor catering service after 01.04.2011 and holding that the respondent is entitled to take the cenvat credit on courier service, insurance service, rent a cab, civil electrical or repair service and outdoor catering service for the period prior to 01.04.2011, remanded back to the adjudicating authority. - Appeal disposed of
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