Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (5) TMI 372 - AT - Service TaxCENVAT Credit - inputs/capital goods/input services - construction and later maintenance of the mall during the period October, 2007 to March, 2012 - Time limitation - HELD THAT:- CENVAT Credit is admissible to the appellant on the duty paid on capital goods and service tax paid on input services used in the setting up of the new premises i.e. the Mall which is later provided on rent and service tax has been paid on Renting of Immovable Property Service and the input services used in providing the said output services. The demand is also not sustainable being barred by limitation as the details of availing of the Cenvat Credit of the duty paid on Capital goods and service tax paid on input services used in setting up of the Mall and used for providing the output service has been intimated to the department in April 2010. Appeal succeeds both on merit and limitation
|