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2018 (8) TMI 1495 - AT - Central ExciseCENVAT Credit - input services - tour operator services for the period prior to 01.04.2011 - denial on the ground of nexus - whether the service tax paid for services availed for pickup and drop of employees under the head “tour operator services” is eligible for credit or not? Held that:- The period involved is prior to 01.04.2011 when the definition of input services had a wide ambit - the issue is also covered by the decision in the case of Comstar Automotive Technologies Pvt. Ltd. [2017 (6) TMI 910 - MADRAS HIGH COURT], where it was held that availing of such services are necessary to the manufacture and transporting the workers to and fro from the factory is included under input services, in relation to the manufacture of excisable goods - credit allowed - appeal allowed - decided in favor of appellant.
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