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2008 (8) TMI 777 - Commissioner - Service TaxCENVAT credit - input service - construction of compound wall for the appellant - whether the appellant is entitled to avail ‘input service’ credit paid on the construction of compound wall or not? - Held that: - It is a matter of common knowledge that without compound wall, no factory can function due to various problems such as security, environmental protection etc - the construction of the factory and compound wall are the starting processes for manufacture of final products - credit allowed. Penalty - Held that: - it is a matter of interpretation by different provisions - penalty cannot be levied. Appeal allowed - decided in favor of appellant.
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