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2008 (9) TMI 337 - AT - Service TaxCenvat Credit – Input Service – relation to manufacturing activity - services of (i) Security at the Depot; (ii) Pest Busters - After detailed analysis, the Commissioner (Appeals) has found that both the activities are related to the manufacturing activity. He has noted that the availment of Cenvat credit on services of Pest Busters activity of catching birds relates to manufacturing activity, which is food products for human consumption and such an activity is to prevent contamination of food products. Likewise, he has found that the Security Services were also related to the final products to prevent them from theft/pilferage of the goods, which is contested by the Revenue and the Revenue seeks for stay of the operation. – tribunal refused to grant stay – matter to be heard by single member bench
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