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2017 (6) TMI 907 - AT - Service Tax100% EOU - Refund of CENVAT credit - input services - manpower recruitment and supply agency services - rent-a-cab scheme operator services - Held that: - these two services viz., manpower recruitment agency and rent-a-cab operator service fall in the definition of input services as contained in Rule 2(l) of CCR - The various decisions of the Tribunal and the High Court has given a very wide interpretation of definition of input service so as to include all the activities relating to business and the appellant has been able to establish that these two services were very much necessary for smooth operation of the organization and are related to the business activities - the appellants are entitled to claim the refund of the same and the impugned order denying the refund is not sustainable - appeal allowed - decided in favor of appellant.
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