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2017 (2) TMI 968 - AT - Service TaxCenvat credit - Input services - renting of immovable property for head office - Interest - Penalty - Held that: - the only issue needs to be addressed is: whether the appellants are eligible to avail credit at their factory, when the entire input services have been received and utilized for their business activity at their head office. I do not find any reason for not accepting the argument of ld. C.A. for the appellants that these services are necessary and having nexus with the manufacturing activity, therefore, credit availed is definitely admissible to them at their factory - Appeal allowed - decided in favor of the assessee.
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