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2017 (8) TMI 494 - CESTAT BANGALORE100% EOU - Refund of unutilised CENVAT credit - advertisement service - professional/consultancy service - postage and courier service - catering service - listing charges - denial on the ground of nexus - Held that: - catering service provided in canteen within the factory premise exclusively for workers is an activity in relation to the business of the assessee - Similarly, listing charges are specifically included in the definition of ‘input service’ as the same are incurred for listing the shares in the stock exchange - postage and courier service and advertisement services have been held to be input service in the case of Metro Shoes Pvt Ltd Vs. CCE, Mumbai [2008 (1) TMI 155 - CESTAT, MUMBAI] - appeal dismissed - decided against Revenue.
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