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2009 (4) TMI 141 - AT - Service TaxCenvat Credit – Input Services - rejection of Cenvat credit on service tax paid on storage and warehousing services, security agency services and manpower recruitment and supply services and courier services and on photocopying of documents service – held that - The fact that in case of credit on input excise credit or service tax credit if the excise duty or service tax has been paid and even if it is wrongly paid, the appellant is eligible for credit, is no longer res integra and therefore, Commissioner’s reliance on the Board Circulars is misplaced – Cenvat credit on security services for warehousing is permissible – regarding manpower service, courier service etc. facts needs to be examined - Commissioner (Appeals) has not considered several decisions of the Tribunal and also in the case of security services, he seems to have travelled beyond the terms of show cause notice, it would be fair to remand the matter to the Commissioner (Appeals)
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