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2017 (3) TMI 619 - AT - Service Tax100% EOU - Refund claim - various input services - Rule 5 of CCR, 2004 - N/N. 5/2006 - CE (NT) dated 14.03.2006 - Held that: - The Tribunal for different period, in the appellant's own case, has held that credit is eligible on the said services. In respect of Work Contract Services, on perusal of the invoices, it is seen that the said services are received by the appellant for minor works like fixing gypsum partition cladding, fixing of glass windows, fixing of wooden door, tower bolt etc. Therefore, these are minor Civil works received by the appellant for the purpose of renovation/repair and maintenance of the premises of the appellant. Therefore, the said services would not fall within the exclusion portion of the definition of input services - rejection of refund unjustified - appeal allowed - decided in favor of appellant.
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