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2016 (10) TMI 1197 - AT - Service TaxCENVAT credit - inputs services - services used for erection of towers and shelters - denial on the ground that these are not goods but immoveable property on which tax paid on utilised services is not entitled as credit, that the input services have no nexus with the output services - Held that:- The issue is squarely covered by the decision in the case of IDEA CELLULAR LTD. VERSUS COMMISSIONER OF SERVICE TAX, MUMBAI [2016 (9) TMI 1136 - CESTAT MUMBAI], where it was held that CENVAT credit availed of service tax paid on services utilized for erection of tower allowed - credit allowed - appeal allowed - decided in favor of appellant.
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