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2015 (8) TMI 695 - AT - Service TaxDenial of CENVAT Credit - manpower recruitment service and outdoor catering service - Held that:- manpower recruitment agency mentioned in the invoice instead of man power recruitment service, input service cannot be denied on this ground. Accordingly, the impugned order is set aside. As per amended statute with effect from 1.4.2011, outdoor catering service has been excluded from the definition of input service. Appellant is not entitled to take input service credit on outdoor catering service of ₹ 78 ,312 /-. Further, Accumulated show cause notice was issued to the appellant in 2012 by invoking the provision of Rule 2(l) of CCR , 2004 prior to 2011. In these circumstances, provision denying input service credit on outdoor catering service came into existence with effect from 1.4.2011. Therefore, penalty is not imposable on the appellant. - input service credit on outdoor catering service along with interest is denied to the appellant - Decided partly in favour of assessee.
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