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2009 (5) TMI 77 - AT - Service TaxInput Service – rule 2(l) – Cenvat credit - . credit of duty availed on input service utilized for maintenance of staff colony, plantation and ILTD – held that - If the department was not satisfied with the submissions of the appellants they could have gone into some verification. Simply discussing their averment is not acceptable. The appellant’s contention that no one to one correlation is required to be shown wider the Cenvat Credit Scheme to claim the credit is correct. It is not necessary that the farmers should sell their entire products to the appellants in order to claim the input service credit by the assessce. In our view, all input services enumerated are activities relating to business. The ratio of the Tribunal’s decision in Manikgarh Cement’s case is also squarely applicable to the present case. If a service or activity is relating to business, then it should be treated as an ‘input service’ in the light of the definition of ‘input service’.
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