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2016 (12) TMI 1333 - AT - Service TaxRecovery of irregularly availed CENVAT credit - whether the credit is admissible on input services used for construction of warehouse? - MS items which were used for fabrication of storage tanks - Held that: - reliance placed on the decision of the case of Sai Samhita Sotrages (P) Ltd [2011 (2) TMI 400 - ANDHRA PRADESH HIGH COURT], where it was held that assessee used cement and TMT bar for providing storage facility without which storage and warehousing services could not have been provided - credit allowed. Credit - interior furnishings - works contract service for modification of dining hall and other repair works - cleaning service at the terminal area - Held that: - It is for the appellant who is availing the benefit of credit to upkeep and maintain proper document if he intends to avail credit which the appellant has failed in the present case - disallowance of credit on above services justified on this ground. Credit allowed on insurance policy. Appeal allowed - decided partly in favor of assessee.
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