Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (5) TMI 1529 - AT - Service TaxRefund of unutilised CENVAT credit - input services - amendment in definition of input services - architectural consultancy services - denial on the ground that the said service falls under Exclusion clause - Held that: - the services being architect services does not fall under exclusion to the definition of input service as per rule 2 (l) of CENVAT Credit Rules 2004, as the said exclusion is in respect of execution of works contract. The period involved in this case is January 2015 to March 2015 and the definition has undergone a change on 01.04.2011 and subsequently again on 01.07.2012 wherein the specific exclusion is only for the service portion in execution of works contract and construction services listed under Clause B of Section 66E of the Finance Act which does not include the architectural services. Refund allowed - appeal allowed - decided in favor of appellant.
|