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2018 (12) TMI 726 - AT - Central ExciseCENVAT Credit - various input services - Renting of immovable property - Work contract service - Air travel agent - Mandap keeper - Club or association service - Rent-a-cab - Authorized service station - Photography - Tour operator - Courier service - Held that:- Almost all the input services have been held as input services in the judgments cited by the appellant - all the services are indeed input services and credit is admissible. Rent-a-cab service - Held that:- On perusal of invoice, it is found that it is not rent-a-cab whereas it is service of supply of tangible goods which was used for organizing medical camp which is in connection to promotion of their product, therefore, it is an input service. Appeal allowed - decided in favor of appellant.
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