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2009 (6) TMI 81 - AT - Service TaxInput Service – Cenvat Credit – Mobile phones – not installed in the premises - As per the definition of “input service” given under Rule 2(l) of the CENVAT Credit Rules, 2004, any service used, directly or indirectly, in or in relation to the manufacture of the final products or the clearance of such goods from factory is an input service. In terms of the inclusive definition, any such service as may be shown to be connected with the business activity of output service provider or a manufacturer, would also qualify to be “input service”. In this view of the matter, mobile phone service used by the respondents’ employees/workers in their premises for purposes connected with the manufacture/clearance of the final products should be held to be “input service” and, therefore, CENVAT credit of the service tax paid on such service must be admissible to the respondents.
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