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2021 (3) TMI 420 - AT - Service TaxRefund of CENVAT Credit - input services - Event Management Service - Real Estate Agency Service - Works Contract Service - period April to June 2017 - Rule 5 of CENVAT Credit Rules, 2004 - HELD THAT:- Both the authorities have taken a narrow interpretation of Input Service definition. In fact, as far as Real Estate Agency Service is concerned, the said service has been availed for identifying the office premises from where the software services can be exported by the appellant and without office premises, software services cannot be rendered hence the said service is directly related to the primary business requirement of the appellant and it has a direct nexus with the Output Service exported by the appellant - credit allowed. Works Contract Service - HELD THAT:- Both the authorities have not appreciated the fact that the appellants have availed the services towards repair and maintenance of office premises which is essential for the provision of output services - credit allowed. Modernization, renovation, repair and maintenance of office premises - HELD THAT:- This specifically included in the definition of Input Service under Rule 2(l) of CENVAT Credit Rules, 2004 - credit allowed. Real Estate Agency Service - HELD THAT:- Issue decided in the case of M/S. PREM STEELS (P) LTD. VERSUS CCE, MEERUT-I [2009 (3) TMI 23 - CESTAT, NEW DELHI] where it was held that activities of arranging sale thereof would cover the definition of “Real Estate Agent” - credit allowed.
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