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2018 (12) TMI 438 - AT - Service TaxCENVAT Credit - various input services - denial on account of nexus - Air Travel Agent / Rail travel Agent Services - Cable operator services - Convention service - Membership service - Erection commission/installation service - Civil works services/Repairs and maintenance - Designing and printing services - Cleaning services/Housekeeping - Sponsorship services - Finance Lease services - Accommodation services. Air travel agent / rail travel agency service - cable operator service - convention service - erection, commission and installation service - designing and printing service - cleaning service / housekeeping - sponsorship service - finance lease service - Held that:- The credit availed on air travel agent / rail travel agency service, cable operator service, convention service, erection, commission and installation service, designing and printing service, cleaning service / housekeeping, sponsorship service and finance lease service are eligible for credit - These issues were considered by the Tribunal in Xilinx India Tech. Services Pvt. Ltd. Vs CC., CE. & ST., Hyderabad-IV [2017 (1) TMI 658 - CESTAT HYDERABAD] - credit allowed. Membership fees - Held that:- In CCE, Pune III vs Zensar Technologies Ltd [2015 (11) TMI 1561 - CESTAT MUMBAI] the said services were held to be eligible - These services therefore cannot be said to be for personal consumption - credit allowed. Civil works / repairs and maintenance - Held that:- It is not possible to make out from the SCN or the order as to the services which come under works contract service and civil works services. This aspect needs to be reconsidered - matter on remand. Accommodation services - Held that:- The appellant has to establish with necessary documents that the accommodation was availed for official purposes only. The Counsel for appellant submitted that the appellant would be able to furnish documents to establish that this was availed for official purposes only - the accommodation service also requires to be remanded to the adjudicating authority - matter on remand. Appeal allowed in part and part matter on remand.
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