2007 (2) TMI 87 - AT - Service Tax

Input service Revenue contended that appellant is not eligible for availment of credit on the services provided by him concluded as input service Revenue contention is rejected and date fix for final hearing

Summary

The Appellate Tribunal CESTAT, Bangalore rejected Revenue's stay applications regarding the availment of credit for inward and outward transportation services as input services under Cenvat Credit Rules 2004. The Tribunal agreed with the Respondents that such services qualify as "Input Services" and found no illegality in the orders. The appeals are scheduled for final hearing on 14th May 2007.