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2019 (3) TMI 40 - AT - Service TaxCENVAT Credit - input services or not - having nexus with output service or not? - purchase of flat for office purpose - It appeared to the appellant that as they are using the premises for business purposes, they availed credit of service tax paid to the builder towards construction of flat/office premises - penalty - Held that:- The said construction service availed by the appellant towards construction of the flat/office premises is not relatable to the output service, they are providing - Appellant are not entitled to the said cenvat credit of ₹ 51,319/-. Penalty u/s 78 of FA - Held that:- The matter is of interpretation of the statute and there is no suppression of facts or malafide on the part of the appellant - penalty u/s 78 not warranted. Appeal allowed in part.
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