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2016 (9) TMI 138 - CESTAT MUMBAICenvat credit - service tax paid on the input services such as security services, maintenance services and construction services - Held that:- denying CENVAT credit by only relying upon the judgment of the Hon’ble Bombay High Court in the case of Manikgarh Cement [2010 (10) TMI 10 - BOMBAY HIGH COURT] on the ground that the views expressed in the said judgment was not considered in the case of Coca Cola India Pvt. Ltd. (supra) cannot sustain. The issue in the present case in hand and in respect of the very same assessee, being decided by the Division Bench, therefore, by respectfully following the same, I hold that the impugned orders are liable to be set aside. - Decided in favour of appellant
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