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2017 (3) TMI 244 - AT - Service TaxCENVAT credit - construction of residential quarters for the employees of the respondent company - input service or not? - Department claim that the definition only included the words 'setting up' of factory and does not extend to the construction / setting up of residential colony for the employees of the factory - Held that: - the period involved is prior to 01/04/2011 when the definition of input service during the relevant period had a wide ambit as it included the words 'activities related to business' - the factory is located in an extremely remote location where it is the assessee/respondent who provides for the accommodation as well as other welfare activities like hospitals, schools etc. for the employees of the factory - following the judgment in the case of M/s. Reliance Industries Ltd.[2015 (11) TMI 100 - CESTAT MUMBAI], the respondent is eligible for credit - appeal dismissed - decided against Revenue.
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