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2016 (9) TMI 534 - AT - Central ExciseCenvat credit - Service Tax paid on service charges to M/s. Broadgate Technical Service, for the pay roll preparation of employees of the appellants company - Held that:- appellant is correct in submitting that the nature of the impugned service is very essential to run the business of appellants and the service in dispute was availed to maintain back up, employees pay roll maintenance and pay slip generation. The definition of input service, as contained in Rule 2(l) of Cenvat Credit Rules, 2004 speaks about service used in relation to activities relating to business such as accounting, auditing, financing etc. payroll processing of employees is part of maintaining proper accounts, which is necessary for upkeep of tax accounting. In the appellants own case on similar set of facts for the previous period this Tribunal had passed the order in favour of the appellant reported in [2016 (9) TMI 494 - CESTAT CHENNAI]. - Decided in favour of appellant
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