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2008 (9) TMI 520 - AT - Service TaxStay – Cenvat Credit - Demand was confirmed after denying credit in respect of service tax paid on Mandap Keeper service. The contention of appellant is that the applicant are holding annual meetings for their dealers and for that purpose they get together of their employees and these activity is in relation to their business activity and are entitled for credit. Contention of revenue is that credit is taken in respect of service tax paid by the manufacturer, if the same is in or in relation to the manufacture of dutiable final products directly or indirectly. Held that prima facie not a fit case for the waiver.
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