9911796707
TMI Blog2015 (9) TMI 1089X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of output service of management, and repair of heavy machinery, shall entitle the assessee to the cenvat credit of that tax - held that:- The network services availed by the appellant to make its own mail/server functional having its integral connection to generate the output service is a tool for such output service. GTA service - Held that:- In absence of any contrary evidence as to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ributable to the output service provided, whereas the learned counsel submits that it has direct nexus since the appellant is engaged in the management, maintenance repair services of heavy engineering and I.T network services were used in input services for which expenditure incurred by appellant has suffered service tax. 2. The appeal is taken up today for disposal as the matter is on limit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ond grievance of Revenue is that the taxes paid for GTA service availed is not permissible as cenvat credit to the assessee. But learned authority below found that ₹ 6,09,756/- towards service tax on GTA is covered by SCN No.50/2011 dt. 14.3.2011 having been discharged by the assessee, it claimed benefit of cenvat credit to that extent only. Ld. Counsel submits today that as an abundant caut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2 In absence of any contrary evidence as to the deposit of that amount of service tax by the GTA service provider, learned Commissioner (Appeals) has reached to a proper conclusion for which the Revenue's appeal on this count is dismissed. 5. The service tax element of ₹ 6,09,756/- covered by SCN No.50/2011 dt. 14.3.2011 and ₹ 10,46,675/- covered by SCN No.217/2012 dt. 24.4.200 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
