Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (3) TMI 1127 - AT - Service TaxCENVAT credit - input/input service/capital goods used for constructing the mall - denial on the ground that the mall is a immoveable property - Held that: - the CENVAT credit is admissible in respect of input service and capital goods used for construction of mall against renting of mall on which service tax was paid - in City Centre Mall Nashik Pvt. Ltd. [2017 (11) TMI 301 - CESTAT MUMBAI] wherein the identical facts and the law point was involved, where the cenvat credit in respect of the inputs used for construction of mall was allowed. The appellant have shown the entire credit as opening balance of the April 2011 whereas in the month of March 2011 the closing balance was nil - whether the appellant is entitled for the credit in respect of inputs, input service and capital goods received and used prior to 1.4.2011 for construction of mall? - Held that: - it is only a clerical error on the part of the appellant in making entry of CENVAT credit which was otherwise admissible to them. Even if the entry of CENVAT credit on individual services are made on the date of receipt or the consolidated amount for the said credit was shown as opening balance of credit of April 2011 so long there is no dispute about the amount of the credit. CENVAT Credit cannot be denied only for such clerical error. The appellant is not entitled for cenvat credit, in respect of input however they are entitled for cenvat credit in respect of input service and capital goods, accordingly the adjudicating authority may re quantify the demand - appeal allowed by way of remand.
|