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2009 (7) TMI 196 - AT - Service TaxInput service credit availed in respect of management consultant service stands denied to the appellant on the ground that the same was in respect of logistic activities relatable to removal of the finished goods and as such cannot be said to be covered under the definition of input service - I find as held by the Tribunal in the case of ABB Ltd. Versus CCE & Service Tax [ 2009 - TMI - 34139 - CESTAT, BANGALORE], the definition of input service includes any services relatable to any “activities relationg to business”. In as much as the removal of the goods is also a part of the activity relating to business, the services obtained in relation to the same would get covered by the above expression and consequently by the definition of ‘input service’. In view of the above, I set aside the impugned order and allow the appeal – credit is available
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