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2019 (10) TMI 1104 - AT - Service TaxCENVAT credit - input services - Construction Service - Architect Service - Cleaning Service (pest control) - Goods Transport Agency Service - Insurance Service - Interior Decorator Service - period April 2008 to March 2009. Construction service - HELD THAT:- It cannot be doubted that the Appellant is using wireless equipments for providing telecommunication service and for this purpose radio antennas are used to transmit and receive radio signals. These antennas which transmit signals are, therefore, an integral and essential part of the service. They are mounted on towers so as to raise the heights of the antennas. Civil work is, therefore, required to be undertaken for erection of the towers - Construction service is, therefore, an integral part of the telecommunication services and is used for providing the output service. It, therefore, qualifies as an input service - reliance placed in the case of VODAFONE ESSAR SOUTH LTD., AIRCEL CELLULAR LTD., DISHNET WIRELESS LTD. VERSUS CST CHENNAI [2018 (1) TMI 1218 - CESTAT CHENNAI] where it was held that for providing telecommunication service, the erection and construction of telecommunication towers is a basic essential requirement and would be an input service - Credit allowed. Clearing and forwarding service - HELD THAT:- The requisite custom clearance at the port is required for the clearance of the goods which include hardware and software forming port of the BSC as well as optical fibre cables. The said clearing and forwarding service would, therefore, be an input service - reliance placed in the case of COMMISSIONER OF CENTRAL EXCISE, SERVICE TAX AND CUSTOMS, BANGALORE-II VERSUS NASH INDUSTRIES [2016 (6) TMI 155 - CESTAT BANGALORE] - credit allowed. Real estate service - HELD THAT:- It is seen that the Appellant has used this service for procuring suitable plots for construction of the shops of the Appellant. It is, therefore, in relation to the business of the Appellant and, therefore, would be eligible for input service - reliance placed in the case of DELTA ENERGY SYSTEMS LTD. VERSUS COMMISSIONER OF C. EX., DELHI-III [2014 (1) TMI 664 - CESTAT NEW DELHI] - credit allowed. Thus, the Appellant was entitled to avail the Cenvat Credit on the three services, namely, construction service, clearing and forwarding service and real estate service - appeal allowed - decided in favor of appellant.
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