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2017 (8) TMI 541 - AT - Central ExciseCENVAT credit - Telephone Services installed at residence - Car servicing - Housekeeping service - scope of input services - Held that: - in the case of Vishal Pipes Ltd. Vs. CCE, Noida [2015 (5) TMI 1008 - CESTAT NEW DELHI] wherein it has been held by the Tribunal that the Telephone installed at the residence of Managing Director is covered by the definition of ‘input service' as the said Telephone is provided only for the official use and the address of the company is the residence of the Managing Director - the service tax paid on servicing of the car as well as for housekeeping service fall in the definition of 'input service' as it is in relation to the business of the company - appeal allowed - decided in favor of appellant.
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