Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (3) TMI 854 - AT - Service TaxAvailment of Cenvat credit - Whether the appellant had availed the Cenvat Credit of input service of construction services and other services is correct or otherwise - Appellant constructed various malls and rented the same to various parties and discharge of service tax on rent received. Also availed the Cenvat Credit of input services which are used for construction and maintenance of the various malls - by taking the view of decision taken by Tribunal in the case of Navaratna S.G. Highway Properties (P) Ltd. [2012 (7) TMI 316 - CESTAT, AHMEDABAD] and various other judgments, the appellant can avail the Cenvat Credit of input service of construction services and other services. - Decided in favour of appellant with consequential relief
|