Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2010 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (1) TMI 469 - AT - Service TaxInput Service - the appellants are manufacturers of Hermetically Sealed Compressors and the parts thereof and availed benefit of Cenvat credit on the service tax paid by them on catering/canteen services and Mediclaim Insurance services. Both the lower authorities are of the view that the said credit cannot be allowed to them as these two services are for the welfare of the staff and does not have part in the manufacturing process. Coming to such a conclusion, both the lower authorities have held that the appellants are not eligible for the Cenvat credit and duty amount was confirmed and interest was also levied under section 11AB and penalty of Rs. 10,000 was imposed, but set aside the penalty imposed. Held that - in the light of the various decisions assessee was entitled to avail Cenvat Credit.
|