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2019 (8) TMI 70 - CESTAT HYDERABADCENVAT Credit - inputs/capital goods - angles, shapes, sections and channels etc., used for erection of “Unipoles”/hoardings which are fixed to the earth and on which the appellant/assessee displays advertisement - assessee renders advertisement services - case of Department is that these are not goods - HELD THAT:- The issue is no longer res integra. It has been held by the jurisdictional High Court of Andhra Pradesh in the case of COMMR. OF C. EX., VISAKHAPATNAM-II VERSUS SAI SAHMITA STORAGES (P) LTD. [2011 (2) TMI 400 - ANDHRA PRADESH HIGH COURT] that steel and cement used in erecting structures which were in turn used for rendering services are eligible inputs for availing Cenvat credit. Also it is only with effect from 07.07.2009 cement, angles, channels, CTD bars and TMT bars etc., have been excluded from the definition of inputs under Rule 2(k). Credit allowed - appeal allowed - decided in favor of appellant.
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