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2020 (3) TMI 755 - AT - Service TaxCENVAT Credit - input services - Works Contract - Transport of Goods by Road - Architect Services - Consulting Engineer Services - Management Consultancy Services - It appeared to Revenue that during the period from October 2007 to September 2010, as the project was under construction stage, and hence there was no output service (of renting) rendered during that period - HELD THAT:- The issue of availability of CENVAT credit, for construction of commercial complex which is meant for commercial activity and for earning rent, taxable under the provisions of Finance Act, 1994, is decided in favour of the assessee, in the aforementioned rulings, the appellant/assessee is held entitled to CENVAT credit. In the interest of justice, the matter is remanded for the limited purpose of verification of the commercial nature, which shall be verified from the Plan approved by the ‘Town Planning Authority’ and other facts (actual user for commercial purpose) as may be led before the Adjudicating Authority - appeal allowed by way of remand.
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