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2015 (1) TMI 596 - CESTAT MUMBAIDenial of input service credit - denial on the ground that services of empty containers sent back to the yard is not an input service as per Rule 2(l) - Held that:- If any input service provider avails any service in the course of the business of output service is entitled any input service credit. In fact the transportation of empty containers to yard is an integral part of the service provided by the appellant. In these circumstances, it cannot be said that the service of transportation of empty containers to yard is not consumed by the appellant for providing output service. In these circumstances, I hold that the appellant is entitled for input service credit on transportation charges of empty containers to the yard. With these observations, the impugned orders are set aside - Decided in favour of assessee.
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