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2018 (2) TMI 927 - AT - Service Tax100% EOU - Refund claim - Renting of Immovable Property for parking space - Supply of Tangible Goods for Cafeteria - rejection on the ground that the services for which they filed refund claim are not input services as per Rule 2(l) of the CCR 2004 - Held that: - the Renting of Immovable Property for parking space is a part of the output service as without that space the persons visit to the office of the appellant cannot reach to the office and for that purpose, the parking space is required. Therefore, these parking space is necessary for providing the output services of the appellant - refund allowed. Supply of Tangible Goods for Cafeteria - Held that: - the employees of an output service provider are required to avail the services of the cafeteria which is essential for the employees. If cafeteria services have not been provided to the employees, the efficiency of the employees shall come down as they have to go outside the premises for cafeteria and they will not able to work in their full capacity - refund allowed. Also, refund claim cannot be denied merely on the premise that services in question on which cenvat credit remained unutilized in cenvat credit are not ‘Input Services’. Appeal allowed - decided in favor of appellant.
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