Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (9) TMI 505 - AT - Service TaxCENVAT credit - input services - Custom House Agents service - Sale Commission - Payment Collection from Government Departments - Held that: - reliance placed in the case of COMMISSIONER OF C. EX., RAIPUR Versus BHILAI AUXILIARY INDUSTRIES [2008 (12) TMI 134 - CESTAT NEW DELHI], where it was held that definition of ‘input service’ as given in Rule 2(1) of CCR, 2004, covers, in addition to the services used by a manufacturer whether directly or indirectly in or in relation to manufacture, other service also, including the services used in relation to advertisement or sales promotion - the said services are covered under input services - appeal dismissed - decided against Revenue.
|