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2014 (8) TMI 415 - AT - Service TaxAvailment of CENVAT Credit - construction of factory shed services - Revenue contends that service is not a input service - Held that:- There is no dispute that the services availed are the construction services used for setting up of factory for manufacture of finished products - From the plain reading of definition of ‘input services’ during the period of dispute, it is seen that the definition of input service specifically included the services used in relation to setting up, modernisation, renovation or repairs of the factory or an office relating to such factory. In view of clear provisions of Cenvat Credit Rules, 2004 during the period of dispute, we are of prima facie view that the service, in question, was eligible for Cenvat credit and impugned orders does not appear to be correct. In view of this, the requirement of pre-deposit of Cenvat credit demand, interest thereon and penalty is waived for hearing of the appeal and recovery thereof stayed till the disposal of the appeal - Stay granted.
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