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2009 (5) TMI 379 - AT - Service TaxCenvat Credit- Input service- The assessee, a manufacturer of beverages, took credit of service tax paid on mediclaim policy, security of deposits, vehicle insurance, car rentals and pest control activities. Show Cause Notice was issued to it denying credit on the ground that all those services were not received in the factory premises of the assessee. Commissioner (Appeals) held that since the services were not used directly or indirectly in or in relation to the manufacture of final products and clearance of final products and clearance of final product from the place of removal, it was not entitled to the credit of same. In the light of the decision of CCE v. GTC Industries Ltd. 2008 -TMI - 31592 - CESTAT MUMBAI, held that all the activities on which credit taken by the assessee is related to the business activity, thus the appeal is allowed.
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