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2017 (12) TMI 715 - AT - Service TaxRefund of unutilized CENVAT credit - input services - exclusion of the words activities relating to business from 1.4.2011 - Held that: - even after the amendment in the definition of input service, there is no requirement of correlation between the input and output services. Further, in all the decisions relied upon by the appellant cited supra, expenses incurred towards maintenance of building has been considered to be an input service as per Rule 2(l) of CENVAT Credit Rules because it is directly connected with the output service - expenses incurred towards maintenance of building has been considered to be an input service as per Rule 2(l) of CENVAT Credit Rules because it is directly connected with the output service. Further, the expenses towards maintenance of building forms part of the rent agreement and therefore, there is a nexus between the input service and the services exported - appeal allowed - decided in favor of appellant.
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