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2015 (3) TMI 1060 - AT - Service TaxCENVAT Credit - credit on construction service, building construction consultancy service and rent-a-cab service - Held that:- Commissioner (Appeals) has categorically gave a finding that the construction service have been used by the respondent for construction of factory building only. And as per Rule 2(I) of the Cenvat Credit Rules, 2004 in the inclusive part of the definition clearly states that service used for setting up of a factory is an input service, therefore, the appellant is entitled to take Cenvat credit. Therefore, the ld. Commissioner (Appeals) has rightly allowed the Cenvat credit on construction service. Further, I find that rent-a-cab service has been used by the respondent for ferrying employees from the residence to factory and vice versa and sometimes for official purpose for which they are entitled to Cenvat credit as per the decision of Hon’ble High Court of Bombay in the case of Ultratech Cement Ltd. - [2010 (10) TMI 13 - BOMBAY HIGH COURT ] - Decided in favour of assessee.
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