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2017 (2) TMI 487 - AT - Service TaxCENVAT credit - input services - insurance, coal analysis, fabrication and erection, sealing turbine commissioning, vibration analysis, certification, legal consultancy and stevedoring services relating to coal import - denial on the ground of nexus - Held that: - The activities like Insurance Service, Repairs, modification and erection service, Servicing of Turbines, Vibration analysis, Legal Services etc., have been considered as eligible input services in decisions passed by various High Courts as well as the Tribunal. On perusal, I have to say that these services qualify as input services and are eligible for credit - credit allowed - appeal dismissed - decided against Revenue.
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