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2011 (4) TMI 982 - AT - Service TaxInput service - Refund - service tax paid on construction services within factory premises - construction of the residential premises - Held that:- it is difficult to accept the contention sought to be canvassed on behalf of the respondent that the construction of the residential premises even within their factory premises, they would be entitled to avail the credit in respect of the service tax incurred in relation thereto. As pursuant to the impugned order, the respondents have also filed refund, prima facie case is made out for grant of stay of the impugned order. Accordingly, the application is allowed and the impugned order is stayed to the extent of claim for refund
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