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2019 (1) TMI 432 - AT - Service TaxCENVAT Credit - input services or not - consultancy service, construction service etc. - Department took the view that appellants did not provide any taxable output service using said inputs services and hence they were not entitled to take impugned cenvat credit - Held that:- Services used for constructing materials which were then rented out are very much eligible input service - Hon’ble High Court of Chattisgarh in CCE & ST Raipur Vs Vimla Infrastructure India P. Ltd. [2018 (3) TMI 1493 - CHHATTISGARH HIGH COURT] has held that the 'Inputs' have been used for providing output services which is taxable, therefore, by erecting the Railway Siding, the respondent is providing a taxable service for providing an output service, therefore, it is entitled to avail Credit under Rule, 2004 - credit allowed - appeal allowed - decided in favor of appellant.
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