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2013 (2) TMI 103 - AT - Service TaxDenial of refund of CENVAT credit - Whether CENVAT credit can be availed in respect of service tax paid on - construction services - security services and maintenance of garden in respect of residential colony of the employees - Held that:- Following the decision in case of MANIKGARH CEMENT (2010 (10) TMI 10 - BOMBAY HIGH COURT) and GUJARAT HEAVY CHEMICALS LTD (2011 (5) TMI 132 - GUJARAT HIGH COURT) that such provision of service is welfare activity and therefore service tax credit as claimed in respect of such services is not admissible. In favour of revenue Whether CENVAT Credit in respect of service tax paid on telephone services installed in the residence of officers is allowed - Held that:- Following the decision in case of ITC LTD.(2009 (1) TMI 192 - CESTAT, CHENNAI) that such credit is admissible. In the absence of any contrary decision, follow the same and hold that the appellants are eligible for credit of service tax paid on telephone services in respect of telephone installed in the residence of employees. In favour of assessee
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