2011 (3) TMI 855 - AT - Service Tax

Appellate Tribunal allows appeal for denied credit on input services, remands for fresh decision.

The Appellate Tribunal CESTAT, Ahmedabad allowed the appeal, remanding the matter for fresh decision on denied credit of Rs. 1,00,723 for input services ... Cenvat credit - Input services - like car rental, maintenance of car, mobile phone and landline phone installed at residence of the Director and other officials - Appellant has also doing trading activities, in which case, the quantum of credit availed on various input services is required to be apportioned - Matter be remanded to the original adjudicating authority for fresh decision in the light of declaration of law on disputed input services - The appellants would be given opportunity to place such judgments before the original adjudicating authority and also to give break-ups of the credit so availed by them in respect of manufacturing as also for trading activities - Appeal is thus allowed by way of remand. The Appellate Tribunal CESTAT, Ahmedabad allowed the appeal by remanding the matter to the original adjudicating authority for fresh decision on denied credit of Rs. 1,00,723 for various input services like car rental, maintenance of car, mobile phone, and landline phone. The appellant can provide judgments and break-ups of credit for manufacturing and trading activities. (2011 (3) TMI 855 - CESTAT, Ahmedabad)