Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (4) TMI 1006 - CESTAT BANGALORECENVAT credit - input services - service of the car was carried out on the vehicle which is used to ferry the employees inside the manufacturing unit and also to transport the work-in-progress - HELD THAT:- The repair service of the car which is used to ferry the employees inside the factory and also used for material for work-in-progress is eligible as the same is indirectly related to the manufacture. Similarly the repair of the MD car is also in connection with the manufacture of the final product and is eligible - credit allowed. Photography for ground breaking function - hiring charges - cleaning and debris removal - HELD THAT:- The services fall in the definition of ‘input service as the same is directly or indirectly related to the manufacture of the final product and thereby fall in the definition of ‘input service’ - credit allowed. Rent-a-cab service - HELD THAT:- The learned consultant did not press for the same being small amount - credit not allowed. Except rent-a-cab on which the appellant has not pressed for cenvat credit, other services fall in the definition of ‘input service’ and the appellant is entitled to cenvat credit of the same - Appeal allowed in part.
|