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2009 (1) TMI 146 - AT - Service Tax“Input services” used in or in relation to manufacture of cement - Rent-a-cab service used in relation to manufacture – no evidence produced by revenue to show that hired taxis not used in relation to manufacture – here, Rent-a-cab service should be treated as “input service” and hence credit is admissible – on mobile phones given to staff for company work, credit is admissible – similarly credit is admissible on “repair of car/motor vehicle service” which are meant for officer’s use for company work - “photography services” used in relation to manufacturing activity is also eligible for credit
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