Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2021 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (8) TMI 875 - AT - Service TaxCENVAT Credit - input services - Mandap Keeper Service - Real Estate Agent Services - Works Contract Service - Event Management Services - Facility Management Services - HELD THAT:- Originally show-cause notice proposing to demand service tax of ₹ 1,43,53,520/- was issued. After verification by the Additional Commissioner, cenvat credit of ₹ 1,08,18,980/- was allowed and cenvat credit of ₹ 32,57,563/- was held to be ineligible and demanded along with interest and penalty. The cenvat credit on input services are in fact relating to the business activity of the appellant and are covered by the definition of ‘input service’ under Rule 2(l) of the Cenvat Credit Rules, 2004. Though in some of the invoices, the nature of service mentioned is different but the classification shown in the invoice is different but this kind of a discrepancy will not disentitle the appellant to claim cenvat credit once the input service is used for the business activity of the appellant. In some invoices, the nature of service mentioned is different but the classification as per the invoice is different but definitely all these services have been used by the appellant for rendering output service. Various decisions relied upon by the appellant have categorically held these services to be an ‘input services’. These services fall in the definition of ‘input service’ and the appellant has rightly claimed the CENVAT credit - appeal allowed - decided in favor of appellant.
|