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2015 (7) TMI 792 - AT - Service TaxDenial of Cenvat credit - Cable Operator and GTA services - Held that:- As regards Registrar and Transfer Agent Service and Cable Operator Service, the learned counsel submits that in respect of both the services credit is admissible. As regards Registrar Service and Computer Networking Service both are specifically covered in the definition itself. Both the lower authorities have confused the service received relating to Computer Networking Service to be the Cable Operator Service. He draws my attention to the work order wherein the scope of work clearly shows that the responsibility of vendor is for network cabling and shifting of the server at MRPL, Mumbai. The work order shows that what is being talked about is Computer Networking Service and not the Cable Operator Service as understood in relation to TV. As regards R & T Service it has been considered as Research & Trial Service. The Commissioner has disallowed the credit on the ground that sufficient evidence has not been produced even if the claim is made under Registrar and Transfer Agent Service. In my opinion the very nature/name of service is clear. As regards G.T.A. service, the credit is admissible to the appellants in view of the fact that goods are sold on FOB basis. - Decided in favour of assessee.
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