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2017 (4) TMI 1213 - AT - Service TaxCenvat Credit - Input service - construction services for construction of factory building - Held that: - the issue is no more res integra and is squarely covered by the judgment of Hon’ble Punjab & Haryana High Court in the case of CCE, Delhi-III Vs. Bellsonica Auto Components India P. Ltd. [2015 (7) TMI 930 - PUNJAB & HARYANA HIGH COURT], where it was held that prior to the amendment the setting up of a factory premises of a provider for output service relating to such a factory fell within the definition of ‘input service’. Input service credit - construction of boundary wall - Held that: - issue is covered in the favour of the assessee in the case of Nirma Ltd. Vs. CCE & ST, Vadodara-I [2013 (7) TMI 46 - CESTAT AHMEDABAD], where it was held that construction services utilized for establishing the factory were eligible for cenvat credit. Appeal dismissed - decided against Revenue.
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