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2018 (8) TMI 1338 - CESTAT MUMBAIBenefit of N/N. 12/2003-ST dated 20.6.2003 - denial on the ground that the appellant had availed the CENVAT Credit on the inputs utilized for providing taxable output services. Held that:- A plain reading of the above notification makes it crystal clear that to avail the benefit of the said notification, the assessee should not avail the credit on the inputs/raw materials used in providing the output services - Even though the appellant in the grounds of appeal, claimed that the value of the components/ parts etc. have been included in the value of taxable services, however, no evidence has been produced in this regard. Benefit cannot be allowed - appeal dismissed - decided against appellant.
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