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2017 (4) TMI 587 - AT - Service TaxCENVAT credit - denial on account of change of addresses - Held that: - There is no enquiry conducted to find out whether the amounts related to the appellant are not. In absence of any contra finding, there should not be denial of the Cenvat credit just for a technical defect - credit allowed. Construction of cabin chair, etc., bill for miscellaneous work in MD quarters, bill for miscellaneous work in apartment and use of telephone - Held that: - There is no justification nor any relevancy or integral connection brought out by appellant on the grounds of appeal to establish that those were essential input services for providing output service - credit denied. Construction of toilet for staff quarter - Held that: - the basic amenities for the employees have been provided like the obligation under Factories Act - credit allowed. Services of pest control - Held that: - it is essential requirement to carry on business to protect record for verification of the public authorities. Therefore, denial of Cenvat credit to such services shall be contrary to public interest - credit allowed. Appeal partly allowed - decided partly in favor of appellant.
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