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2016 (1) TMI 161 - AT - Service TaxCenvat Credit - eligible input services - clearance of DG sets on payment of Duty of excise - Service Tax paid by the Sub-contractor on Erection, installation and commissioning of the DG sets at the sites of their clients - Held that:- it is undisputed that the appellant is a provider of taxable service and have provided the same. They are utilising the input service provided by sub-contractors, while providing their output service. Therefore, it is abundantly clear that they are eligible to take cenvat credit of the service tax paid on the input service provided by the sub-contractors. Therefore, we find that the appellant has rightly taken the cenvat credit on the input service provided by the sub-contractors and they have paid the applicable service tax on the output service provided by them. Cenvat Credit allowed - Decided in favor of assessee.
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