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2018 (2) TMI 680 - AT - Service TaxCENVAT credit - input services - Business Support Services - Transport of Goods by road - Sponsorship Services - denial on account of nexus - Held that: - these services have been availed for providing output services. Services availed for meetings and trainings held in hotel - Held that: - similar issue came in the case of Hindustan Petroleum Corporation Ltd [2016 (9) TMI 680 - CESTAT HYDERABAD], where it was held that the specific inclusion of services used in relation to “coaching and training”, I hold that the appellant is eligible to avail the aforesaid credit on this item - credit allowed. Repairs and renovation services as well as Manpower Recruitment and Supply Services - Held that: - These fall within the definition of input services and are covered by various decisions - the denial of credit is unjustified. Appeal allowed.
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