Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (3) TMI 1123 - AT - Service TaxCenvat Credit - eligible input services - (a) Security Service received in residential colony and guest house; (b) Pest Control service received in employees’ residential colony; (c) Repair and Maintenance of air coolers in residential colony; (d) Maintenance of river pump and security service received at guest house. - Held that:- Cenvat credit availed on service tax on various services received at the residential colony of the appellant are ineligible for Cenvat credit, as has been authoritatively held by the Hon’ble Bombay High Court in the case of Manikgarh Cement [2010 (10) TMI 10 - BOMBAY HIGH COURT]. To that extent the appeals of the appellant fails. - As regards the various services received at residential colony i.e. pest control service, maintenance of air coolers and electrical & other maintenance, I. had already held that Cenvat credit is not eligible on the service tax paid by the service providers. To that extent the appeals of the appellant fails. Extended period of limitation - Held that:- appellant has made out a case for service tax credit which sought to be denied and is beyond the limitation period. To that extent, the impugned orders are set aside and the appeal is allowed. The demand in this appeal within the limitation period is upheld along with interest. - Decided partly in favor of assessee.
|