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2011 (2) TMI 1060 - CESTAT, MUMBAIWaiver of pre-deposit - cenvat credit denied of the service tax paid by their contractor on the service rendered for fabrication of factory premises on the basis of documents which according to the adjudicating authority were improper - Held that:- As there is no dispute that the assessee has entered into a contract for erection / fabrication of the factory premises with one M/s. Interach Building Products Pvt. Ltd. It is also not in dispute that the contractor has been raising running bills & been discharging service tax liability on the contract executed by him and the assessee has been paying the said service tax to the contractor. Thus if the assessee was discharging service tax liability raised by the contractor and if the service is eligible as 'input service' as per the definition in the Cenvat Credit Rules, 2004 the assessee should not be denied the credit - remand the matter back to the adjudicating authority to re-consider the issue afresh.
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