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2017 (2) TMI 1408 - CESTAT HYDERABADCENVAT Credit - input services - commercial construction or industrial construction services received by the appellant for setting up a new manufacturing plant adjacent to the existing plant within the same factory premises - denial of credit for the reason that the services are received in regard to immovable property - Board Circular No. 98/1/2008-S.T., dated 4-1-2008 - Held that:- Undisputedly the amendment brought forth from 1-4-2011 does not have a retrospective application. The definition of input services as it stood prior to 1-4-2011 included the words “setting up of factory”. Therefore the appellants are eligible for credit and the adjudicating authority has rightly dropped the proceedings - credit allowed - appeal allowed - decided in favor of appellant.
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