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2013 (12) TMI 429 - CESTAT NEW DELHICenvat Credit - Denial of benefit of credit of service tax paid - Output service - Construction service - Held that:- Apart from the fact that construction of premises by the provider of output services stands specifically included in the definition of input service and the towers are essential factors to provide telecommunication service - prima facie the appellant is entitled to credit. Demand of service tax - C & F service - Import of various components of the towers - Denial of credit on ground that such service is not C & F service - Held that:- By whatever name the service is called, the fact that the same stands utilized by the appellant for procuring the inputs, in which case the same would be covered by the definition of inputs service. Admittedly the service tax stands paid by on the services, the appellants are entitled to avail credit on the same. On this ground also, the appellants have been able to make out a good case in their favour - Stay granted.
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