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2013 (11) TMI 1260 - CESTAT NEW DELHIStay application - CENVAT Credit - Whether assessee is entitled for input service credit for services rendered by them such as works related to cane development, cleaning of yard, cane supply work, cane or planting by tractor, labour for cane area survey - Held that:- stated service have been provided to the party either for welfare of sugarcane growers or works related cane cultivation and welfare measures. Any service provided for welfare of sugarcane grower and sugar cultivation is only to improve the condition for growing sugar and directly or indirectly has no concerns with manufacture of their final products - it is clear that these activities do not fall under the definition of service and are not eligible for input service credit - Prima facie case not in favour of assessee - Stay denied.
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