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2018 (4) TMI 1108 - AT - Service TaxCENVAT credit - iron and steel items which were used for fabrication and erection of telecommunication towers - cabs used for official duties of the employees - Held that: - Larger Bench of the Tribunal in the case of Tower Vision India Pvt. Ltd. Vs. Commissioner of Central Excise [2016 (3) TMI 165 - CESTAT NEW DELHI (LB)] has held that the assessees are not eligible for such credit on the MS steel, angles and other items used for construction of towers etc. - credit not allowed. Rent a cab service - Held that: - rent a cab service has been availed by the appellant for their employees to undertake the official trip which is relatable to their output telecommunication services - credit allowed. Penalties - Held that: - the dispute involved was subject matter of various decisions and finally was referred to a Larger Bench of the Tribunal for resolution - penalty set aside. Appeal allowed in part.
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