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2018 (11) TMI 835 - AT - Service TaxCENVAT Credit - input services while constructing an IT park - Held that:- Appellant is rendering taxable output service in the form of renting of immovable property services and the facility was created by utilizing various services rendered by service providers and also various other services. Similar issue came up before the Tribunal in the case of Mundra Ports and Special Economic Zone Ltd Vs CCE & C [2015 (5) TMI 663 - GUJARAT HIGH COURT], where it was held that any input services used for erecting facility, service tax credit cannot be denied on such input services. Credit allowed - appeal allowed - decided in favor of appellant.
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