Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (7) TMI 644 - AT - Service TaxCENVAT credit - rent-a-cab service - abatement - Whether the CENVAT Credit availed by the appellant in respect of the services received prior to 1.3.2006 is admissible when the same was taken after 1.3.2006 and whether consequentially the appellant is entitled for the abatement provided under N/N. 1/2006-ST in respect of their services of rent a cab? - Held that: - the notification shall not apply only in a case where the cenvat credit of service tax was availed in respect of that input services which was used for providing taxable service on which the abatement was claimed in terms of N/N. 1/06-ST - even though the credit was availed on or after 1.3.2006 but it pertains to the period prior to 1.3.2006. The services were used before 1.3.2006 for output service which was provided before 1.3.2006. The benefit of abatement under N/N. 1/2006-ST available on the output service provided on or after 1.3.2006 cannot be disputed. The factual aspect of receipt of input service prior to 1.3.2000 and used in the services provided before 1.3.2006 was not verified properly by the lower authority, therefore the matter needs to be remanded - appeal allowed by way of remand.
|