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2019 (2) TMI 441 - AT - Service TaxCENVAT Credit - inputs/capital goods - steel plates - FRP corrugated sheets - tongue rail - fasgteners - rail sleepers - MS bolts with nuts etc. - Held that:- There is no dispute as to the fact that the CENVAT credit was availed on various items which were used for laying a railway track within the port premises of the appellant. It is also undisputed that appellant is discharging appropriate service tax liability on the port services rendered by them. It is to be seen that the definition of inputs under Rule 2(k) of the CENVAT Credit Rules specifically states that credit is allowed on all goods used for providing any output services - Credit allowed - appeal allowed - decided in favor of appellant.
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