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2009 (7) TMI 488 - AT - Service TaxCenvat credit of service tax Input service The appellants availed credit on the bass of invoices issued by the input service distributor i.e. the appellant Regional marketing Office at Allahabad. It has been observed that these input services were not related to the business activities as mentioned in the definition of input service. In this case Tri.-(Del.) by considering the decision of Larger Bench of the Tribunal in the case of ABB Ltd. v. CCE & ST., Bangalore, CCE, Mumbai-V v. GTC Industries Ltd., held that input services rendered outside the manufacturing premises would be eligible for credit, if it is related to the business activities, hence Impugned order is set aside. Matters are remanded back. Both the appeals are disposed of. Decision in favor of appellant against the revenue
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