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2019 (4) TMI 1007 - AT - Service TaxCENVAT Credit - inputs - steel, cement, glass etc - input services - services used in or in relation of the construction of malls - capital goods - lifts etc. - denial of credit also on the ground that the original invoices are not available with them. Whether the appellants are eligible to avail the Cenvat credit on the services supplied to them by their job workers/contractors for which raw materials have been supplied by the appellant? - HELD THAT:- The demand in question is prior to the amendment of the provisions of input services under the Credit Rules i.e. prior to 2011. The issue is no longer res integra in view of the decision of Hon’ble Andhra Pradesh High Court in the case of Sai Sahmita Storages (P) Ltd. [2011 (2) TMI 400 - ANDHRA PRADESH HIGH COURT] which was subsequently followed by the various other decisions - credit allowed. The reliance placed on the various decisions by learned Advocate on behalf of the appellant, are directly on the issue regarding the availability of Cenvat credit in construction of Mall on inputs, capital goods and input services and capital goods used for construction of shopping mall and payment of service tax on the various services rendered by the mall after been operationalised, using these credit lying in balance. Appeal allowed - decided in favor of appellant.
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