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2017 (12) TMI 1441 - AT - Service TaxCENVAT credit - consultancy services - denial on the ground that the project for which consultancy was received was fully abandoned without its implementation - Held that: - CENVAT credit once rightly availed is indefeasible and subsequent development of abandoning of plant will not make the appellant liable to reverse the CENVAT credit which was rightly availed by them - the credit was rightly availed during the period 2004-06 for the purpose of availing the Management Consultancy Service received by the appellant during the said period - credit remains allowed - appeal allowed - decided in favor of appellant.
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