2008 (11) TMI 168 - AT - Service Tax

Cenvat Credit on Input Services (a) Motor Package Policy (b) Workmen s Compensation Policy (c) Individual accident/health policy (d) Repair of motor vehicle (e) GTA service (f) Banking and Financial services Commissioner (Appeals) allowed the credit department appealed against the order of commissioner (appeals) and sought stay of operation of the order tribunal refused to grant any stay of impugned order the entitlement of each of the services would be examined at the time of final hearing.

Summary

The judgment relates to the availment of input service credit on various services by a steel products manufacturer. The Commissioner (Appeals) allowed the credit, but the Revenue appealed, arguing the services were not directly related to manufacturing. The Tribunal rejected the Revenue's application for stay of the Commissioner's orders and scheduled further examination of the services at a later date.