2014 (3) TMI 36

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..... nse”. The words “relating to” further widen the scope of the expression “activities relating to business”. On the aforesaid ruling, the Commissioner (Appeals) found a prima facie strong case in favour of the assessee and accordingly allowed the credit of service tax paid on the input services - there is no infirmity in the orders passed by the Commissioner (Appeals) - Following decision of COCA CO .....

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..... air travel booking, luxury taxi booking etc. the credit taken on the service tax paid on the aforesaid input service was disallowed. The assessee carried out the matter before the Commissioner (Appeals). The assessee relied upon the ruling in the case of M/s Coca Cola India Pvt. Ltd. vs. CCE, Pune III reported in 2009-TIOL-449-HC-MUM-ST wherein the Hon'ble High Court of Mumbai had observed that t .....

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..... ied on the decision in the case of Stanzen Toyotetsu India Pvt. ltd. vs. CCE reported in 2009 (14) STR 316 (Tri-Bang) which has been confirmed by the Hon'ble Karnataka High Court wherein transport services provided by Rent-a-cab and Group Insurance health Policy were found to be available. Further the assessee relied on the ruling in the case of Dr. Reddy Lab Ltd. vs. CCE reported in 2010 (19) STR .....

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