Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (12) TMI 1628 - AT - Service Tax100% EOU - CENVAT credit - input services - renting of immovable property service - credit has been denied only on the ground that services were not received in the manufacturing premises and the premises where it has been received was not registered under Service Tax statute - Held that:- There is no such requirement as far as the input services are concerned that the same should have been received in the manufacturing premises and the premises where received should be registered one - appellant has made out a very strong case for eligibility of the credit. The matter does not require any further consideration since the basis on which credit was denied is not at all sustainable - appeal allowed - decided in favor of appellant.
|