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2018 (3) TMI 773 - AT - Service TaxCENVAT credit - the appellant had availed credit on construction services which were availed for constructing warehouse - whether the appellant is eligible for credit availed on construction services? - Held that: - The period involved is prior to 1.4.2011 during which period, the definition of input services included the activity of setting up of factory / premises of output service provider - The Hon ble High court of Andhra Pradesh in the case of Sai Sahmita Storages (P) Ltd. [2011 (2) TMI 400 - ANDHRA PRADESH HIGH COURT] has specifically analyzed the eligibility of credit on similar issue and held that A plain reading of both the above definitions would show that, unless excluded, ail goods used in relation to manufacture of final product or for any other purpose used by a provider of taxable service for providing an output service are eligible for CENVAT credit - appeal allowed - decided in favor of appellant.
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