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2017 (10) TMI 805 - AT - Service TaxCENVAT credit - input services - construction service - consulting engineer service - mapping survey service - Held that: - the construction service, consulting engineer service and mapping service are activities relating to the business of the respondent, and get covered in the inclusive part of the definition of input service being activities relating to the business of the assessee - the decision in the cases of Reliance Gas Transportation Infrastructure Ltd. Versus Commissioner of Service Tax, Mumbai II [2016 (8) TMI 91 - CESTAT MUMBAI], M/s Vamona Developers Pvt Ltd Versus Commissioner of Customs, Central Excise And Service Tax, Pune-III [2015 (12) TMI 1111 - CESTAT MUMBAI] referred. The construction service, mapping service and consulting engineer service fall in the definition of input service even before 01/04/2011 and after 01/04/2011 - the credit could not be denied on the ground that the services were used for construction of the premises which is not excisable - appeal dismissed - decided against Revenue.
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