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2016 (1) TMI 649 - CESTAT NEW DELHI

2016 (1) TMI 649 - CESTAT NEW DELHI - 2015 (40) S.T.R. 345 (Tri. - Del.) - Credit on services not qualified as input services - Denial of credit on Professional Services, Medical Insurance and Car Insurance - credit on service tax paid on Professional Services have been denied for the reason that the invoices issued by the service provider are to the appellants office at Delhi, whereas the factory of the appellant is located at Faridabad - Held that:- There is no dispute about the service availe .....

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above judgments appellants are entitled to credit of the tax on Professional Services.

The credit on car Insurance and Medical Insurance were denied for the reason that they have no nexus with the activity of manufacture. During the relevant period the definition of input services had a very wide ambit covering all activities related to the business of manufacture. Therefore do not find any reason to disallow the above. - Decided in favour of assessee - E/53229/2014 - Final Order No. .....

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hat appellants have availed credit on services not qualified as input services. The show cause notice finalized in the passing of the order dated 3-5-2013 which disallowed credit on services such as Professional Services, Medical Insurance, Car Insurance and Freight Outward services. The appellants filed appeal whereby the Commissioner (Appeals) allowed part of their claim, but denied credit on Professional Services, Medical Insurance and Car Insurance. Hence this appeal. 2. The credit on P .....

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