Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (10) TMI 1289 - AT - Service TaxCENVAT Credit - rent for office-cum-residence of Director - office-cum-guest house of the appellant - service of telephone installed - denial of credit on account that the appellant failed to establish that the said building is also being used as office - HELD THAT:- On perusal of the rent agreements produced by the appellant during the course of hearing, it is seen that the agreement was entered into in the name of the company and the purpose of hiring of residence-cum-office for the Directors and also guest house-cum-office for the appellant-company. The denial of credit of service tax on these services and also on telephone services is not justifiable - appeal allowed - decided in favor of appellant.
|