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2021 (11) TMI 244 - AT - Service TaxCENVAT Credit - input services or not - items were used by the assessee in fabrication or for support of capital goods - M.S. Angles, G.I. sheet, Bolts, Shelter Cabins, Structures Cabins, Structure of Iron and Steels, M.S. Huts, fabricated and galvanized structures, etc. - HELD THAT:- It is an admitted fact that the respondent/assessee does not own the telecom towers. The respondent are only providing services of providing uninterrupted power for ensuring maximum uptime of the telecom towers, to ensure un-interrupted mobile services. For rendering such output services, the respondent has acquired the items under dispute for providing the output service. It is found that an output service provider under Rule 3 of CCR is entitled to take cenvat credit on all such goods without any distinction as to inputs or capital goods for rendering taxable output service. Further, the show cause notice is mis-conceived for raising the dispute on the inputs being not capital goods. There are no merit in this appeal by the Revenue and the same is dismissed - decided against Revenue.
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