Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2009 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (3) TMI 147 - AT - Service TaxCenvat Credit – Input Services - The issue to be decided is whether Cenvat credit of service tax paid on catering service received by the assessee was admissible to them as input service tax credit in terms of Explanation to Rule 2 of the Cenvat Credit Rules, 2004 during October 2006 to June 2007 – held that - It is settled law now that Cenvat credit of service tax paid on catering service would be available as input service to a manufacturer having a canteen attached to his factory where the cost of food is shown to be part of the expenditure incurred by the manufacturer with bearing on the cost of production calculated on CAS-4 formula.
|