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2013 (12) TMI 1432 - AT - Service TaxConstruction service - Construction of canteen building covered under the definition of Input services under Rule 2(1) of Cenvat credit Rules 2004 OR not – Held that:- Canteen can to be considered as integral part of the factory and cannot be considered as outside the factory - the construction service used in constructing the canteens should not be allowed - canteen is an integral part of factory and factory cannot be limited to the manufacturing area alone - Input service includes services used in relation to setting up of the factory as also, for an office relating to such factory - for purpose of definition of the input services as the definition of input services includes not only the factory but also the office relating to such factory - Relying upon Commissioner of Central Excise, Ahmedabad-I Vs. Ferromatik Milacron India ltd. [2010 (4) TMI 649 - GUJARAT HIGH COURT] - The appellant would be eligible to take the input service credit relating to construction services at the material time i.e. July 2005 - The definition of input service has undergone change w.e.f 1.3.2011, the situation may not be the same from that date – Decided in favour of Assessee.
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