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2019 (4) TMI 1083 - AT - Service TaxCENVAT Credit - input services - floor insulation work’ & ‘interior design work’ - ‘hotel charges’ - HELD THAT:- It is the contention of the Appellant that on the basis of the sample invoices produced, the learned Commissioner has wrongly concluded that the floor insulation work relates to civil structure and hotel stay charges are not incurred in relation to professional work rendered by the employees of the Appellant Company. He submits that if all invoices are examined, then it can be ascertained that these services are used only for the purpose of interior design and renovation work and hotel charges are in relation to discharging professional services on behalf of the Company. The matter is remanded to the Adjudicating authority, who would examine all the input service invoices taking into consideration the case-laws on the subject and arrive at the conclusion whether the CENVAT Credit on the two input services are eligible or otherwise - appeal allowed by way of remand.
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