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2017 (8) TMI 1343 - CESTAT CHENNAICommercial or Industrial Construction Services - period involved is prior to 1.6.2007 - also, appellant availed credit on inputs before making payment in regard to the invoices issued - Held that: - the issue with regard to service tax on Commercial or Industrial Construction Services is prior to 1.6.2007 and stands covered in the case of Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT] - the demand in respect of Commercial or Industrial Construction Services is unsustainable. Eligibility of credit availed on inputs before making payment regarding to the goods - Held that: - this can only be a procedural lapse - Taking into consideration that the appellants have paid the money within a short-time, we find that the demand is unsustainable. Appeal allowed - decided in favor of appellant.
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