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2017 (3) TMI 467 - AT - Service TaxCENVAT credit - input service - renting of cycle stand in factory - catering services for the factory - Held that: - decision in the case of M/s. Sundaram Fasteners Limited Versus CCE, Chennai - II [2015 (11) TMI 1539 - CESTAT CHENNAI], relied upon, where it was held that Appellant availed catering service to discharge an obligation under the Factories Act. Therefore, there shall not be denial of CENVAT credit in respect of service tax paid to avail the catering service for the factory prior to 31.3.2011 - credit allowed. Renting of cycle stand in factory - Held that: - input service credit of ₹ 29,667/- in respect of rental charges for cycle stand is not found satisfying the provisions of Rule 2(l) of the Rules - credit not allowed. Penalty imposed to the issue of service tax under reverse charge - Held that: - There was indeed lack of clarity in the matter during the relevant period - penalty set aside. Appeal disposed off - decided partly in favor of appellant.
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