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2010 (4) TMI 370 - AT - Service TaxCenvat Credit- - Cenvat credit of Service tax paid for construction of “Executive Staff Quarters” at Karur has been disallowed to the assessees on the ground that the staff residential quarters cannot be construed as office relating to bank premises and, therefore, is not an ‘input service’ in terms of Rule 2(l) of the CENVAT Credit Rules. Held that- The definition of ‘input service’ includes “services used in the premises of a provider of output service. Therefore, they are covered by the definition of ‘input service’ in Rule 2(l) and, therefore, they are entitled to take CENVAT credit of the entire Service tax paid. Therefore, set aside the impugned order and allow the appeal.
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