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2017 (1) TMI 1134 - CESTAT ALLAHABADCENVAT credit - input and capital goods - capital goods and services received prior to 10/09/2004 - credit in respect of input services provided on Roaming to subscribers of foreign telecom network, exempted due to export - Held that: - in view of the transitional provisions provided in Rule 11 of Cenvat Credit Rules, 2004, Cenvat credit on input services received prior to 10/09/2004 were admissible to the appellant. Roaming services - Held that: - in view of the said N/N. 36/2007-ST dated 15/06/2007, where Central Government has considered services provided on Roaming to subscribers of foreign telecom network during their visit to India as leviable to Service tax, the contention of the Original Authority that the said services were exempted and that is why 80% of the Service tax credit availed was inadmissible to the appellant is not sustainable. Credit on above two issues allowed - appeal partly allowed - decided partly in favor of appellant.
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