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2017 (10) TMI 27 - AT - Service TaxCENVAT credit - appellants procured various inputs and input services for fabricating/manufacturing of structures like vessels and barges etc. which were subsequently used by them for rendering the taxable output services - It is the case of the Revenue in the show-cause notice that such credit availed by the appellant is ineligible as these services and inputs are not used for rendering of taxable output services and utilisation of these amounts for discharging service tax liability is incorrect - Held that: - the issue is no more resintegra as Hon ble High Court Andhra Pradesh in the case of Sai Sahmita Storages (P) Ltd [2011 (2) TMI 400 - ANDHRA PRADESH HIGH COURT] were considering similar issue wherein the availment of CENVAT credit on TMT bars for construction of warehouses which were used for rendering storage and warehousing services was contested by the Revenue and 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 and credit allowed - appeal allowed - decided in favor of appellant.
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