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2014 (7) TMI 1272 - AT - Service TaxCENVAT credit - input services - outdoor catering services - medical insurance - Held that: - The definition of 'input service' is very broad, which includes 'activities relating to business', to be covered within its purview, for the purpose of availment of Cenvat credit. It is admitted fact on record that the disputed input services are business related expenditure of the appellant, which is duly reflected in the CAS-4 maintained as per accounting standards. Hence, it will not be prudent to disallow the Cenvat credit on such services. Credit allowed - appeal allowed - decided in favor of appellant.
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