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2017 (6) TMI 975 - CESTAT, BANGALORECENVAT credit - interpretation of definition of input service - advertising for sale of cars - denial of credit on the ground that the vehicle gets totally serviced at the other service station and no further servicing was being done at the appellants' premises - Held that: - the issue is squarely covered in favour of the appellant in the case of M/s My Car (Pune) Pvt. Ltd. Versus CCE, Pune-I [2016 (1) TMI 1155 - CESTAT MUMBAI], where it was held that it is quite probable that the servicing may be delegated to another dealer. That it was performed elsewhere does not alter the factum of usage of another service-provider for supplying a service contracted to be provided to a recipient in which the recipient of service is not obliged to meet the costs. Such costs met by appellant are expenditure towards service procured to provide an output service - credit allowed - appeal allowed - decided in favor of appellant.
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