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2014 (9) TMI 813 - CESTAT BANGALOREWaiver of pre-deposit - disallowance of Cenvat credit - various input services for construction of the airport and the passenger terminal building - Held that:- Insofar as input services used in respect of hotel construction prima facie since that contractor had availed benefits under the conditional Notification No. 1/2006 prima facie, availment of Cenvat credit by the petitioner appears unauthorized. Similar disentitlement prima facie applies in respect of input services in relation to construction of Fuel farm; on ATF fuel and credit on Volvo chassis. Insofar as ineligible input Service Tax credit of ₹ 4,00,83,247/-, the finding is that these input services were not established to have been utilized in any output service. Insofar as the disallowed component of ₹ 2,60,00,996/- the finding is that capital goods credit taken on goods used in the construction of hotel could not be availed by the petitioner since the contractor who provided the commercial or industrial construction service in relation to the hotel had availed benefits under the conditional Notification No. 1/2006; the dispute on this aspect is of ₹ 2.04 crores. Prima facie, the petitioner appears to have an arguable case in relation to the quantum of ₹ 10,81,22,098/- i.e. in respect of the 16 input services pertaining to the construction of the airport. These services appear to have a more direct and proximate nexus to construction of the airport than to the eventual output service provided from the completed airport, by the petitioner. - stay granted partly.
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