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2017 (1) TMI 95 - AT - Service TaxCENVAT credit - Enterprise Resource Planning Software system based services - denial on the ground that the credit availed prior to taking registration and the services do not qualify as input services - Held that: - the CENVAT Credit Rules does not mandate taking registration for availing credit. The issue was discussed in the case of M/s. M Portal India wireless Solutions Pvt. Ltd., Vs. CST, Bangalore, [2011 (9) TMI 450 - KARNATAKA HIGH COURT] and was held that Registration not compulsory for refund - the credit availed prior to taking registration is admissible. Credit on meal coupons denied stating these are welfare measures - Held that: - The Tribunal as well as various High Courts have held that credit availed on outdoor catering services is eligible for credit. Providing meal coupons are nothing but providing food for employees and is similar to outdoor catering services or providing canteen facilities - credit allowed. Credit allowed - appeal allowed - decided in favor of assessee.
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