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August 2012

CENVAT credit — Courier services for sending documents, cheques, demand drafts and business enquiries — Held, eligible for CENVAT credit.

By Puloma Dalal, Jayesh Gogri, Chartered Accountants
Reading Time 1 mins
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Facts:

CENVAT credit of service tax taken on courier services was denied and penalty was imposed.

Held:

The lower authorities had not considered the wide gamut of the definition of input service. In view of the wide gamut of the definition and the decisions of the Tribunal in cases of Cadila Healthcare, (2010) 17 STR 134 as well as Meghachem Industries, (2011) 23 STR 472, the Tribunal allowed the appeal of the assessee.

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