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2017 (5) TMI 510 - CESTAT HYDERABADCENVAT credit - input services - canteen services - air ticketing services - bus transport services - denial on the ground that the appellant has not produced corroborative evidence to show that such cost has been incurred by the appellant company - Held that: - The department has not adduced any evidence to the effect that such cost was incurred by employees or any other person. By merely stating that the appellant has not incurred the charges for the said services the department cannot deny the credit when the invoices are issued to the appellant company and service tax is paid by them - appellant is eligible for credit on canteen services, air ticketing services, mobile phones, bus transport and car rental services availed prior to 01.04.2011 - credit on car rental services after 01.04.2011 denied as the said services have been expressly excluded from the definition of input services after 01.04.2011. Appeal allowed - decided partly in favor of appellant.
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