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2020 (4) TMI 6 - AT - Service TaxCENVAT credit - input services - Container Cleaning - Washing of Unloaded Containers - pest control services - GTA services - Credit availed on documents not in the name of the Appellant - Payment of Service Tax on Bank Charges - Input Service used after clearing final products - Port/logistics Services and Porter & Coolie charges. Container Cleaning - Washing of Unloaded Containers - HELD THAT:- These costs are included in landed cost of imported material and accordingly expenses are under the purview of input service - Credit allowed. Pest control services - HELD THAT:- The said service is required to save the raw materials and finished goods from various pests and also to protect the workers’ health - Credit allowed. GTA Services - HELD THAT:- hen there is no dispute regarding the payment of the Service Tax and when there is no loss of revenue to the exchequer, the benefit of Cenvat credit should not be denied to the appellant for procedural infractions - credit allowed. Credit availed on documents not in the name of the Appellant - HELD THAT:- The issue is not contested. Payment of Service Tax on Bank Charges - HELD THAT:- Since the assessee have availed credit on the basis of self-prepared documents on the debit note, the credit on this account cannot be allowed and the same is upheld - credit denied. Input Service used after clearing final products - HELD THAT:- Issue not contested. Port/logistics Services and Porter & Coolie charges - HELD THAT:- The Porter and Coolie charges have been incurred regarding the transportation of the input materials. Similar is the case of Port/logistic services - credit allowed. Appeal allowed in part.
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