Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (7) TMI 628 - CESTAT NEW DELHICENVAT credit - input services - Assessee provided immovable property on rent - order beyond the scope of SCN - part of premises was rented out - Held that:- Assessee were eligible for the Cenvat Credit in respect of service tax paid on Maintenance service in respect of 998 Sq. ft. of the total area - service and maintenance and repair service in respect of rest of the area will not be covered under definition of inputs service as that has not been used in providing the output services. Penalty u/s 76 and 78 –Held that:- amount of penalty imposed under Section 78 would be sustained – penalty cannot be imposed more than the amount of CENVAT credit – appeal decided partly in favour of assessee.
|