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2016 (6) TMI 875 - CESTAT CHANDIGARHCenvat Credit - Denial of credit of excess Service Tax was paid by the input service provider - The construction companies instead of paying service tax on 33% of the gross value, paid service tax on 67% of the value of the service provided to the appellant - Held that:- as per Rule3 of the Cenvat Credit Rules, 2004, an assessee entitled to avail cenvet credit of the service tax paid by them. As the payment of service tax is not in disputed, in that circumstances, the cenvat credit cannot be denied to the appellant on account of excess service tax paid by the service provider - Decided in favor of assessee.
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