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2010 (4) TMI 323 - AT - Service TaxCenvat Credit – Input Services – Cenvat Credit on Shifting of household goods of employees – Cenvat Credit on (i) Vehicle Maittenance, (ii) Transportation, installation and maintenance of coolers, (iii) Marketing and publicity services; and (iv) Calibration services and Systems Maintenance services – Held that: - cenvat credit on (i) Vehicle Maittenance, (ii) Transportation, installation and maintenance of coolers, (iii) Marketing and publicity services; and (iv) Calibration services and Systems Maintenance services is correct and legal and does not suffer from any infirmity - ‘Shifting of household goods of employees’ is not in any way connected with the business activity of the appellant - Commissioner (Appeals) was correct in rejecting the claim of the assessee company for the credit of service tax paid on the services received on ‘Shifting of household goods of employees’
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