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2017 (7) TMI 799 - AT - Service TaxCENVAT credit - input services - denial on the ground that the invoices being not in the name of the appellant and CENVAT credit was availed prior to registration - whether the service tax paid on Works Contract Services, Project Management and Architectural Professional Services can be considered as input services for the appellant when these services are used for construction of hotel? - Held that: - It is undisputed that the services are utilized for brining to existence building which is used by the appellants for hospitability business and is used for rendering output services like mandap keeper and health club and fitness centre and dry cleaning service and internet cafe services. It is an unimaginable that a hotel can render these services without a building in its place - the input services are availed by the appellant in respect of Works Contract Services, Project Management Services and Architectural Professional Services used for construction of a building, which subsequently is put into use for rendering taxable output services. Input services includes the services used in relation to settingup, modernization, renovation of premises of provider of output services. Avaliment of CENVAT credit on the input services which are used for brining into existence of immovable property are also eligible for availment of CENVAT credit - appeal allowed - decided in favor of appellant.
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