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2018 (8) TMI 703 - AT - Service TaxCENVAT Credit - various input services - Travel Expenses - Transport of Household goods - Insurance - Rent. Travel expenses - Held that:- The credit is allowed on this service - credit allowed. Transport of Household goods - Held that:- Ld. Consultant is not pressing the above issue and requests that the same may be dismissed. Insurance Service - Employees’ Group Mediclaim and Personal Accident Policy - Assets of the company, which include furniture, leasehold assets, office equipment, plant and machinery, computers, servers, electrical equipment, laptops, etc., against fire, burglary, peril, fidelity, cash in transit period - Held that:- I am unable to accede to the contentions of the Ld. DR for the reason that it is only an interim order based on the facts of that particular case which do not possess any binding value - the denial by the lower authorities is bad - credit allowed. Rental service - Held that:- The Bangalore Bench of the Tribunal in the case of M/s. Microsoft Global Services Centre (India) Pvt. Ltd. Vs. Commissioner of Central Excise, Customs and Service Tax, Bangalore-I [2017 (12) TMI 1496 - CESTAT BANGALORE] has held that All the services have been held to be input service in various decisions relied upon by the appellant and the details of the invoices have also been given along with the appeal memorandum - credit allowed. Appeal disposed off.
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