2008 (3) TMI 116 - AT - Service Tax

Appellants have availed Cenvat credit on the basis of canteen bill on which service tax has been charged - hold that the appellants cannot be denied the credit of service tax paid on the canteen bills as it has to be considered as input service - set aside the order of the Commissioner (Appeals) of denying input service credit and allow the appeal

Summary

The Appellate Tribunal CESTAT, Mumbai allowed the appeal, holding that the appellants cannot be denied the credit of service tax paid on canteen bills as it qualifies as an input service. The Tribunal's decision was based on a previous ruling on a similar matter.