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2019 (10) TMI 413 - AT - Service TaxCENVAT Credit - input services - Conference/Event Management Service - Maintenance Service for maintenance of D.G. Sets - Liasoning and Documentation Services - output services of telecommunication services - HELD THAT:- As held by Hon’ble Bombay High Court in THE COMMISSIONER OF SERVICE TAX – VI, MUMBAI VERSUS M/S. DBOI GLOBAL SERVICES P. LTD. [2018 (12) TMI 171 - BOMBAY HIGH COURT] the essential condition for admissibility of Cenvat credit on input service is whether the input service is used in providing output service. In the present case, there is no dispute that the above stated three input services were used in providing output service. There is no dispute on the duty paid nature of the same. Further, the question as to whether an input service is required to be subjected to service tax or not, cannot be examined at the time of availment of the same as held by various judicial pronouncements - all the three services are eligible as input services and therefore, service tax paid on the same is available to the appellant as Cenvat credit. Credit allowed - appeal allowed - decided in favor of appellant.
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