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2016 (8) TMI 987 - AT - Service TaxCENVAT credit demo cars capital goods input Held that: - nothing is demonstrated today that a demo car falls in any of the Chapters dealing with capital goods. Therefore, the claim of capital goods fails. Further, plea of input is inconceivable for the reason that this does not aid in providing output service demo cars neither capital goods nor input CENVAT credit not available. Construction service output service Held that: - Appellant has provided services on repair and renewal of the vehicle and has been taxed under the Finance Act, 1994 as authorized service station. There is also nothing on record to show that the service station can work without a roof and structure. Nothing brought out as to the use of the building for a purpose other than the service centre of the appellant - CENVAT credit not denied. Imposition of penalty Held that: - interpretation of law involved and it is beyond the reach of a common man to interpret law as the legislature and court interprets penalty waived. Decided partly in favor of appellant.
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