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2018 (7) TMI 2319 - AT - Service TaxCENVAT Credit - Inputs used for output service or not - steel items such as Steel Plates, HR Plates, Angels, Channels etc. used for repair of Barges which were used for providing output services - HELD THAT:- he steel items were used for repair of Barge and Barge is in turn used for providing output service. Therefore, the steel items such as Steel Plates, HR Plates, Angels, Channels were used for providing output service. The issue is squarely covered by the decision of Hon'ble Gujarat High Court judgment in case of MUNDRA PORTS AND SPECIAL ECONOMIC ZONE LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE & CUSTOMS [2015 (5) TMI 663 - GUJARAT HIGH COURT] wherein the issue involved was whether the steel, cement used for construction of Jetty is admissible inputs against the provisions of output service i.e. Port Service. The Hon'ble High Court has allowed the credit. Following the ratio of the said judgment where identical facts were involved, the impugned order set aside - appeal allowed.
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