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2011 (12) TMI 371 - AT - Service TaxCenvat credit - Renting of immovable property service - service tax paid on input services like construction service, works contract service and also inputs like cement, steel etc. utilized for construction of warehouses - learned counsel submits that the Commissioner (Appeals) has relied upon the Board's circular F. No.98/1/2008-3T, dated 04.01.08 to deny the credit - In this case the property itself is going to be rented out and therefore the appellant has a better case than the office of the provider of the service since without the building itself there cannot be any service - Decided in favor of the assessee by way of direction to decided the appeal on merit
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