Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (3) TMI 308 - AT - Service TaxCENVAT credit - input services or not? - maintenance and repair services - civil work services - Held that: - On perusal of the invoices it is clear that the said services do not fall in the exclusion part of the definition of input services. The works though mentioned is only minor repair works and rennovation works. The definition of input service mostly includes the words 'modernization', 'rennovation' or 'repairs' of the premises of the provider of output service - the services qualify as input service and are eligible for credit - appeal allowed - decided in favor of appellants.
|