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2015 (10) TMI 2211 - AT - Service TaxDenial of Input service credit - construction services - Held that:- In the appellant s case [2012 (11) TMI 994 - CESTAT, NEW DELHI] it is the statutory requirement of the Uttar Pradesh Factories Act 1948 to provide shelter, rest room, lunch room, etc. to the employees within the factory and appellant has provided only these services to their employees within the factory premises and in appellant s own case for the earlier periods on the identical services this Tribunal has allowed Cenvat Credit to the appellant. Therefore, following the earlier decision in appellant s own case to maintain judicial discipline, I allow Cenvat credit to the appellant. - Impugned order is set aside - Decided in favour of assessee.
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