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2018 (4) TMI 967 - AT - Service TaxCENVAT credit - input services - Rent a cab service - Courier service - Mandap keeper service - Catering service - Held that: - any activity relating to business of manufacture would fall within the definition of input service. Rent a Cab services were availed for picking up and dropping of the employees of the company - catering services were used for providing Canteen facilities for the employees. These services were not excluded prior to 01.04.2011 - Mandap keeper services were availed to conduct the programs of the Company - Courier services were availed for the dispatch of the goods upto the depot or to dispatch the goods directly to the customer’s premises. Credit allowed - appeal allowed - decided in favor of appellant.
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