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2014 (2) TMI 708 - CESTAT CHENNAIAllowability of Cenvat credit – Construction activity – Nexus between Input and Output services – Waiver of Pre-deposit – Held that:- The word “used” is used in the definition of "inputs", "capital goods" and "input service" - The word is not used as past tense of "use" but as past participle which is an adjective to the words in question. In the case of capital goods normally the goods arrive much earlier than it is put to use and credit of duty paid is always allowed and there is no reason why a different interpretation should be adopted for input services - The decision in CCE, Visakhapatnam Vs. Sai Sahmita Storages (P) Ltd. [2011 (2) TMI 400 - ANDHRA PRADESH HIGH COURT] followed - Input services can be allowed in such cases – thus, prima facie the assessee is able to make out a case in their favour – stay granted.
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