Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (2) TMI 1187 - AT - Service TaxDenial of CENVAT Credit - construction services - Held that:- Service provider had rendered the services to appellant in respect of the activities as mentioned hereinabove on the construction/erection temporary storage/godowns were during the initial period when the factory premises of the appellant was being set up and also subsequently. - If the temporary shed which has been constructed is within the factory premises and admittedly being used for storing of cement and steel, it would be only for any one of the activities as is mentioned in the definition. In my view, the definition under Rule 2(l) allow for credit of such an amount paid as Service Tax. - Decided in favour of assessee.
|