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2009 (6) TMI 96 - AT - Service TaxCredit - Mobile/Landline Phones - there is no material available that phones were not used in relation to the business activities. There is no specific provision in Cenvat Credit Rules that mobile phone would be used exclusively in relation to the manufacturing process in business activities. So, the Commissioner (Appeals) rightly allowed the credit on Mobile and Landline phones. – in respect of credit on Rent-a-cab service, the taxis were hired and utilized by the employees of the unit and in their business activities - There is no material available that Rent-a-Cab was utilized otherwise. – So credit is allowable - that service tax paid on premium of General Insurance towards the losses due to fire, machinery breakdown, cash handling, group gratuity and group accident policy, is eligible for credit. - held that courier service for inward freight is eligible for input credit. – in view of the fact that place of removal in the case of FOB export has to be treated as port of export Credit on C&F services used in relation to export goods at the port of export, is allowable – credit on Air travel, pager and maintenance services is allowed
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