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2017 (9) TMI 155 - AT - Service TaxCENVAT credit - whether the appellant is entitled to Cenvat Credit on the Service Tax paid by M/s. Sapphire Consulting Group and whether such credit can be utilized by the appellant to pay service tax on their output service? - Held that: - Rule 2(l) of the Cenvat Credit Rules, 2004, defines “Input Service” as any service used by provider of taxable service for providing an output service. With regard to Management or Business Consultation Service, It is on record that the appellant has utilized the services of M/s. Sapphire Consulting Group for providing the output service to M/s. Koutons Retail India Ltd - As long as, the service is used to provide output service, Cenvat credit of such Service Tax will be admissible - appeal allowed - decided in favor of appellant.
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