Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (9) TMI 1449 - AT - Service TaxCENVAT Credit - input services - painting services used for renovation and repairs of the factory - Held that:- Rule 2(l)(ii) of the Cenvat Credit Rules defines “input service” to mean any service.. “and includes services used in relation to setting up, modernization, renovation or repairs of a factory” - the appellants are eligible for taking the credit of service tax paid on painting services used for renovation and repairs of the factory - appeal allowed - decided in favor of appellant.
|