Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (5) TMI 139 - AT - Central ExciseCENVAT credit - catering service - guest house maintenance service - Held that: - the outdoor catering service fall in the definition of input service and the appellants are entitled to CENVAT credit on the same. As far as maintenance of guest house is concerned, the same does not fall in the definition of input service and therefore appellants are not entitled to the CENVAT credit of service tax paid on maintenance of guest house. Appeal allowed - decided partly in favor of appellant.
|