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2016 (11) TMI 142 - AT - Service TaxDenial of CENVAT credit - ‘input construction services’ - the decision in the case of Sai Samhita Storages Pvt. Ltd. Vs. CC & CE [2010 (4) TMI 484 - CESTAT, BANGALORE] relied upon where it was held that the cenvat credit on ‘input construction services’ is permissible - Held that: - following the decision of the judgment cited, I am of the considered opinion that the appellant is entitled to cenvat credit on ‘input construction services’ and the impugned order is liable to be set aside and I set aside the impugned order by allowing the appeal of the appellant with consequential relief, if any - CENVAT credit allowed - decided in favor of appellant.
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