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2013 (3) TMI 19 - AT - Service TaxCenvat Credit - applicants took the service of real estate agent for preparing office premises from where they are providing outward service. Revenue is of the view that real estate agent is not integral or directly connected with the activity of output service, therefore the input service credit of the same does not qualify under Rule 2(l) of the CENVAT Credit Rules, 2004. - held that:- As the issue has been decided by the Hon'ble High Court of Bombay in Ultra Tech Cement (2010 (10) TMI 13 - BOMBAY HIGH COURT), appellants are entitled for input service credit on real estate agent - Credit allowed - Decided in favor of assessee.
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