Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (6) TMI 1082 - CESTAT MUMBAICENVAT credit - whether the appellants are entitled for cenvat credit of service tax paid on the retention money relating to construction service rendered by the Appellant? - interpretation of Rule 4(7) of CCR,2004 - Held that:- Since the said retention amount has been paid fully, therefore, credit of the service tax paid earlier is admissible - Reliance placed in the case of COMMISSIONER OF CENTRAL EXCISE, PUNE-I VERSUS THERMAX ENGINEERING CONSTRUCTION CO. LTD. AND VICE-VERSA [2017 (12) TMI 1191 - CESTAT MUMBAI] - credit allowed - appeal allowed - decided in favor of appellant.
|