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Output services provide can utlise cenvat credit for payment of service tax on output services
Case Law Details
- Case Name
- Commissioner of Central Tax Vs Toyota Kirloskar Motors (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Karnataka High Court
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Commissioner of Central Tax Vs Toyota Kirloskar Motors (Karnataka High Court)
Conclusion: Since Toyota was an output service provider therefore, it can utilise cenvat credit for payment of service tax on output services.
Held: The respondent – M/s Toyota Kirloskar Motors claimed to be manufactures of Multiutility Vehicles (MUV) for passenger cars and parts thereof falling under chapter sub-heading 8703.23.10 and 8708.10.90 respectively of the Central Excise Tariff and they were registered under the Central Excise and Service Tax. Respondent – assessee had received intellec...
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