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2014 (5) TMI 214 - AT - Service TaxCENVAT Credit - construction service and housekeeping service - Nexus with manufacturing activity - Held that:- Prima facie, the argument that renovation of factory has no nexus with the final product is not acceptable especially in view of the fact that such service is included in the definition of “input services” given in Cenvat Credit Rules. The word ‘maintenance’ is not specially mentioned in the definition of “input services” but prima facie maintenance of a factory is required for carrying on manufacturing operation without interruption. Therefore, prima facie, there is nexus between the housekeeping service and the final products. Thus the Appellants have made a prima facie case in their favour. So, I consider it proper to grant waiver of pre-deposit of dues arising from the impugned order. Such waiver is granted. There shall be stay on collection of such amounts during pendency of the Appeal. - Stay granted.
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