Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (8) TMI 634 - AT - Service TaxCENVAT credit - input services - whether the appellant is entitled to cenvat credit of service tax paid on various services in connection with the Annual Day Celebration as well as repair and maintenance of traffic signal at Kariad? - Held that: - The definition of 'input service' as provided in Rule 2(I) of the Cenvat Credit Rules 2004 has been given a very wide interpretation by the decision in the case of M/s. Delphi Automotive System Pvt. Ltd. Versus CC, CE & ST, Noida [2015 (3) TMI 297 - CESTAT NEW DELHI], wherein it has been held that an activity relating to the business of the company fall in the definition of 'input service' - appeal allowed - decided in favor of appellant.
|