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Service availed in relation to business of manufacturing or providing output service is entitled to input service credit
Case Law Details
- Case Name
- City Union Bank Ltd. Vs Commissioner of Central Excise & Service Tax, Trichy (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
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CESTAT, CHENNAI BENCH
City Union Bank Ltd.
versus
Commissioner of Central Excise & Service Tax, Trichy
FINAL ORDER NO. 908 OF 2012
appeal no. ST/479 of 2011
AUGUST 30, 2012
ORDER
1. The appellants are challenging the impugned order wherein input credit of service tax availed for the Share Transfer Agent service was denied to them.
2. Heard both sides and perused the case records.
3. The appellant Bank is a Public Limited company and registered with various Stock Exchanges. During the course of their activities, their company was registered with various Stock Exchanges a...
