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2014 (10) TMI 287 - AT - Service TaxDenial of CENVAT Credit - Capital goods - Construction service - Held that:- As regards input services, which have gone in the construction of mall which is being used for rendering output services, the Tribunal has been consistently holding the view that credit of input services can be taken. IN the case of City Central Mall Nashik P. Ltd. [2014 (5) TMI 68 - Bombay High Court], the Tribunal took a view that cenvat credit on inputs and capital goods which has been used in construction of immovable property cannot be taken and only input service credit would be permissible. In view of the above factual and legal position, we are of the prima facie view that the appellant is not eligible to take cenvat credit on inputs and capital goods used in the construction of the mall and would be eligible to credit only in respect of input services used in the construction of the mall - Partial stay granted.
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