Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (1) TMI 1317 - AT - Service TaxCENVAT credit - services availed for export of goods - use of hired building - consultancy service - input services or not? - denial on the ground of absence of nexus between input and output services - Held that: - When the software professionals were housed in a hired campus used in software development, absence of direct nexus between such input service and the output service is inconceivable - CENVAT credit of the service tax paid in respect of renting of immovable property is not deniable. Consultancy service - Held that: - the details filed before appellate authority exhibits that those are having direct bearing on the output service because without recruitment of manpower, no output service is possible to be provided - credit allowed. Banking and financial service - Held that: - The banking services which is essential for day to day movement of funds and realization of foreign currency that shall be entitled to CENVAT credit. Convention service - Held that: - The convention service is explained to be membership service availed by the appellant from the federation which looks after interest of the software concerns. Appellant says that it is a statutory requirement under STPA Regulation to obtain membership of that federation. When there was a statutory obligation to be a member of a statutory body recognized by law, denial of CENVAT credit would be contrary to the object of the statutory requirement - credit allowed. Management and Business Consultancy service - Held that: - the details provided by the appellant relates to availing of services of Chartered Accountant, training facility as well as manpower recruitment agency and marketing agencies. These services are also having direct relationship with the output service provided by the appellant for which it should not be denied of CENVAT credit. Credit allowed - appeal allowed - decided in favor of assessee.
|