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2015 (8) TMI 1243 - AT - Service TaxDenial of CENVAT Credit - Rent-a-cab service and Gardening service - Held that:- Rent-a-cab Operator service or Bus operator services was utilized by them for transportation of their staff members, officers and employees from their residence to the factory and from the factory to the residence and for many other works undertaken by their staff members, officers engaged in the business activity of production and sale of finished goods. - Tribunal in the case of Mundra Port & SEZ Ltd vs CCE Rajkot [2008 (9) TMI 117 - CESTAT AHEMDABAD] allowed the CENVAT Credit on Rent-a-cab service on the identical facts. It is seen that the Tribunal in the case of M/s ISMT Ltd Vs CCE Aurangabad [2009 (12) TMI 124 - CESTAT, MUMBAI], held that a good garden creates a better atmosphere and environment which increases the working efficiency and CENVAT Credit was allowed. - Impugned order set aside - Decided in favour of assessee.
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