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2016 (9) TMI 194 - AT - Service TaxCENVAT credit reversal – works contract service – construction / execution of the works contract of a building or a civil structure or a part thereof - whether the works of laying of pipes comes within the ambit of works contract which is expressly excluded in the definition of input services ? - construction service - Section 65(25b) of the Finance Act, 1994 – Held that: - Wherever the legislature wanted to include the construction of a pipeline or conduit, it has been specifically mentioned separately in the definition. This itself would indicate that erection/construction of pipeline or conduit cannot be considered as part of construction of building of civil structure or part thereof. Thus, appellant is eligible for credit on service tax paid - appellant not liable to pay interest on the credit which was reversed before utilization as held in the case Bill Forge (P) Ltd 2011 (4) TMI 969 - KARNATAKA HIGH COURT – appeal disposed off – decided in favor of appellant.
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