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2009 (6) TMI 74 - AT - Service TaxCenvat Credit - denial of credit on Colomony Powder, Welding Electrodes, Plastic Crates/Pallets and credit on input-services viz. Taxi Service, Mobile Phones and Telephones – held that - Colomony Powder is used for the repairing of moulds and dies. It is seen that the Colomony Powder is used for filling of the cracks of the damaged moulds and dies, which is subsequently used in the finished goods, eligible for credit - Welding Electrodes used for repair and maintenance of plant and machinery is eligible for credit - the Mobile Phones were allotted to the Managers and installed at the residence of the Managers, there is no allegation in the show cause notice that these items were not used in relation to the manufacture of final products and business activities – credit allowed - denial of credit on Colomony Powder, Welding Electrodes, Plastic Crates & Pallets and Input Services viz. Taxi Service, Mobile Phones and Telephones are set aside. Accordingly, penalty is set aside
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