TMI Blog2013 (7) TMI 395X X X X Extracts X X X X X X X X Extracts X X X X ..... ation to parts and equipments should be treated as output service also - main requirements for claiming credit is that the invoice/bill/challan should have been issued after 14.05.03 and input services should have been received and consumed in relation to rendering of output service – appeal decided in the favour of the assessee. - Appeal No.ST/619/10 - - - Dated:- 7-9-2012 - MR. B.S.V. MURTHY, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of service tax liability for providing output services of repair, operation maintenance, erection and commissioning. Whereas it was noticed that as per provision of Rule 2 (C) of CCR 2002 Input service means any taxable service received and consumed by a service provider in relation to rendering of output services and as per Rule 4(1) ibid the service tax credit availed on input services may b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hall be entitled to credit of service tax payable on the input services which fall under the same category of taxable service as that of output service, for which invoice/bill is issued on or after 16.08.02. Subsequently by Notification No.5/2003-ST dated 14.05.03, benefit of credit of service tax was allowed in respect of any service used as input service provided the invoice/challan/bill was iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eatment plant, water treatment chemicals as well as providing taxable services under the category of maintenance or repair services, erection, commissioning and installation service. The services are mainly in relation to water treatment plants manufactured by them. Custom house agent service was obtained in relation to importation of components/equipments for manufacture of water treatment plants ..... X X X X Extracts X X X X X X X X Extracts X X X X
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