Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (10) TMI 1058 - CESTAT NEW DELHIEligibility to CENVAT Credit – Held that:- As regards issue of availability of cenvat credit in respect of invoices received prior to service tax registration – Following M/s. Reliance Ports and Terminals Ltd. vs. CCE, Rajkot [2013 (6) TMI 338 - CESTAT AHMEDABAD ] cenvat credit taken on the invoices received prior to service tax registration, cannot be denied on the ground that the assessee was not registered during the relevant period - The appellant have prima facie a good case in respect of this issue. Housekeeping Service Charges – Held that:- As regard eligibility of cenvat credit in respect of housekeeping services and hotel service charges provided in the residential colony which is outside the office premises, the issue is arguable in nature and will be decided at the time of regular hearing of the appeal - stay granted partly.
|