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2017 (2) TMI 209 - AT - Service TaxCENVAT credit - courier agency service - various input services - catering service - refreshment expense - event/facilitation/conference room expenses - membership charges - hotel expenses/hotel services/travel accommodation - entertainment service - life insurance charges - parking services - banquet hall charges - conduct services - denial on the ground that the services are not input services u/r 2(l) of CCR, 2004 - Held that: - all these services on which CENVAT credit has been denied fall in the definition of input service prior to its amendment on 1.4.2011 - Reliance placed in the case of Coca Cola India Pvt. Ltd. vs. CCE [2009 (8) TMI 50 - BOMBAY HIGH COURT]. CENVAT credit allowed - appeal allowed - decided in favor of appellant.
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