2014 (7) TMI 243 - AT - Service Tax

CENVAT Credit - Credit on Transportation of employees, taxi bills, photo copier, maintenance, repair and servicing, insurance, sales promotion activities - Commissioner allowed credit - Held that - In the light of the decision of Ultra Tech Cement Ltd. 2010 (10) TMI 13 - BOMBAY HIGH COURT wherein the Hon ble High Court has held that any service availed by a manufacturer of excisable goods in the course of their business activity is entitled for input service credit. In these circumstances, issue is no more res integra. Accordingly, no infirmity in the impugned order. - Decided against Revenue.

Summary

The Appellate Tribunal CESTAT MUMBAI upheld the input service credit for various services availed by a manufacturer of excisable goods in the course of business activity. The Tribunal dismissed the Revenue's appeal, citing the decision of Ultra Tech Cement Ltd. 2010 (260) ELT 369 (Bom) supporting the entitlement to input service credit for such services.