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2015 (10) TMI 2217 - CESTAT CHENNAIDenial of CENVAT Credit - input services of Geological Consultant Service and Construction of Walls and Concrete Work - Held that:- Order of that authority reveals that services of Geological Consultant was necessary for the mine, for which, the service tax was paid to avail his services. That makes the respondents eligible to the Cenvat credit of such tax. There is no dispute to that. - So far as the second issue of Construction of Walls and Concrete Work is concerned, learned Commissioner (Appeals) has shown justification as to requirement of the construction in the mining area. Therefore, there is no difference to the finding of the authority as to the eligibility of Cenvat credit of the services above availed i.e., for construction of Wall and Concrete Flooring used in mine. - Decided against Revenue.
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