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2018 (11) TMI 619 - AT - Service TaxCENVAT Credit - input services - repair and maintenance of the hard surfaced container yard installed in the ground located within the yard - Held that:- No new construction activities were carried out by the service provider, in order to fall under the exclusion clause provided in the definition of input service in Rule 2 (l) of the Rules - Since the activity of repair is specifically finding place in the inclusive parts of the definition, for consideration of the service as input service, the benefit of Cenvat Credit cannot be denied to the appellant - credit allowed - appeal allowed - decided in favor of appellant.
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