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2015 (5) TMI 498 - AT - Service TaxCENVAT Credit - Construction services - nexus with the manufacturing activity - Held that:- inclusive part of the provisions of Rule 2(1) of CCR, 2004 provides for availment of cenvat credit for setting up, of modernization, renovation or repairs in the factory premises and all the services mentioned hereinabove are only related to these services. In these circumstances, I am unable to understand why the appeal has been filed by the Revenue before this Tribunal. As the learned Commissioner (Appeals) has examined the issue in detail and thereafter concluded that all the services are services of inclusive part of the "inputs services" as per Rule 2(1) of the Cenvat Credit Rules, 2004. Therefore, I hold that respondents are entitled to take cenvat credit on construction services and also do not find any infirmity in the impugned order and same is upheld. - Decided against Revenue.
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