Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (12) TMI 720 - CESTAT CHENNAIRefund of CENVAT credit - input services - Parking Charges - Work Contract Services - Rule 5 of CCR - HELD THAT:- It can be seen from the records that the appellants have availed the said services in order to use the premises of another person for parking of vehicles. The said services having been used for providing output services both credit as well as refund is eligible - credit allowed. Works Contract Services - rejection of credit availed on the said services alleging that these are availed for setting up of the office of the appellant - HELD THAT:- On a perusal of the invoices as well as annexure to the agreement, it is seen that there are certain supply of goods which do not go into the Works Contract Services. The appellant has to furnish details of the amount relating to supply of such items. Therefore, this issue matter requires to be remanded to the original authority for verification as to eligibility of credit on Works Contract Services after giving an opportunity to the appellant to furnish details with regard to the supply of goods in the nature of carpets, modular furniture and chairs. The amount relating to carpets, modular furniture and chairs will not be eligible for credit - issue with regard to the Works Contract Services is remanded to the adjudicating authority to consider the same. Appeal allowed in part and part matter on remand.
|