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2016 (9) TMI 144 - AAR - Service TaxCENVAT credit – input service – Held that: - the applicant would be entitled to the expenses meant for input services and would be entitled to the cenvat credit only in respect of the input services. Similar issue held in the case [2015 (7) TMI 825 - Advance Ruling Authority]. Eligibility of input services related to Capital goods - Applicability of decision in the case M/s Bharati Airtel Vs Commissioner of Central Excise Act, Pune-III, Bomaby High Court [2014 (9) TMI 38 - BOMBAY HIGH COURT] and other rulings - Held that:- input is different from input service. This being a major difference, the rulings relating to inputs and capital goods will not be applicable to the present case where we have considered the terminology “input service”.
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