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2015 (11) TMI 104 - AT - Service TaxWaiver of pre deposit - CENVAT Credit - whether the appellant would be eligible for Cenvat credit of central excise duty paid on various inputs like steel, cement, glass etc. and various capital goods like lifts etc. and of service tax paid on various input services used in or in relation of the construction of malls - Held that:- It is the contractors who have used various inputs like cement, construction steel, glass etc. and various input services which were used by them for providing the service of commercial or industrial construction (construction of malls) to the appellants. The appellants as recipient of the construction service by the contractors could take Cenvat credit of the service tax paid by the contractors as they had used the malls for providing the service of renting of immovable property which is taxable under Section 65 (105) (zzzz). However, the appellants would not be eligible for Cenvat credit of the excise duty paid on various inputs and service tax paid on various input services, as the inputs and input services, in question, having been, used by the appellants contractors who constructed the malls, are not the inputs/input services for the appellants in respect of their output services. Notwithstanding the fact that the appellant have paid service tax on the amount of rent/lease charges received by them by renting/leasing of the space in the malls for commercial purposes, they would not be eligible for Cenvat credit of excise duty paid on various inputs and service tax paid on various input services used by their contractors in or in relation of construction of malls, as these inputs/input services are not the inputs/input services for the appellant in respect of the output services provided by them. - appellants would be eligible for Cenvat credit in respect of inputs, capital goods and input services used in or in relation to providing the CAM services. - these are not the cases for total unconditional waiver and conditions have to be imposed to safeguard the interests of the Revenue - Partial stay granted.
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