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2015 (6) TMI 826 - AT - Service TaxCENVAT Credit - Insurance Services, Residential Telephone Connections and Cable Operator Services - Held that:- First show-cause notice is time barred in part, for the period prior to 30.9.2007, as the return for half year ended 30.9.2007 was still not due. - So far insurance service availed for insuring business risk (insurance to safeguard tax for infidelity and forging of securities), I hold the same to be allowable input service. - So far input service - Telephone connection is concerned, at residence of senior officials, the same is held to be essential input for the appellant. The appellant corporation have huge business risk, and have to be vigilant at all times. - As regards the cable operator's services, I hold the same as allowable input service, as the same is utilized in various offices of the appellant for being up-dated with the stock and money market. - Decided in favour of assessee.
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