Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (1) TMI 1665 - AT - Service TaxDenial of CENVAT Credit - Construction service - Held that:- In view of the clarifications issued by the Circular No. 943/04/2011-CX, dated 29-4-2011 and in view of the fact that services had been rendered and billed prior to 1-4-2011 for which payment has also been paid prior to 1-4-2011. Such input Service Tax credit is allowable and otherwise also as clarified vide the above mentioned Circular. It is also held that the construction activity in the present case supports manufacture both directly and indirectly. - Decided in favour of assessee.
|