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2009 (6) TMI 54 - CESTAT, CHENNAIInput Service – Cenvat Credit of service tax paid on GTA and outdoor catering service – Rule 2(l) – Held that - during the period March, 2005 to July 2005 cenvat credit of service tax paid on GTA was allowed hence demand is not maintainable - Whether the cost of food is borne by the worker or by the factory, the same will form part of expenditure incurred by the manufacturer and will have a bearing on the cost of production. In view of the same, employment of outdoor caterer for providing catering services has to be considered as an input service relating to the business and Cenvat credit in respect of the same will be admissible
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