Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (7) TMI 410 - CESTAT MUMBAICENVAT credit - renting of immovable property service - denial of credit on the ground that the credit availed of duty paid on input/tax paid on input services was in relation to the manufacturing activities and not to the renting of the said property - Held that: - in near similar circumstances, the Tribunal in Commissioner of Central Excise, Coimbatore v. Lakshmi Technology & Engineering Indus. Ltd [2011 (2) TMI 1275 - CESTAT, CHENNAI] has held that the rules permit taking of credit under a common pool and permit use of the credit from the common pool for different purposes and there is no restriction placed to the effect that credit accounts should be maintained for use for manufacture of excisable goods and for use for providing services - appeal allowed - decided in favor of appellant.
|