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2018 (7) TMI 426 - AT - Service TaxCENVAT Credit - input services - Rent-a-cab service - Repair and Maintenance of vehicle and machineries - Insurance for vehicle and machineries - Irregular utilisation of Input Service Credit - manpower supply services - GTA Service abatement - Held that:- The Commissioner (Appeals) has given a detailed finding on various input services and their eligibility for credit - the decisions in the case of CCEx. & ST, LTU, Bangalore Vs. Micro Labs Ltd. [2011 (6) TMI 115 - KARNATAKA HIGH COURT], Infosys Ltd. Vs. CST, Bangalore [2014 (3) TMI 695 - CESTAT BANGALORE], and Tiger Security Services Vs. CCEx, Madurai [2009 (3) TMI 42 - CESTAT, CHENNAI] were relied. There is no reason for interference with the order of the Commissioner (Appeals) - appeal dismissed - decided against Revenue.
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