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2017 (8) TMI 705 - CESTAT BANGALORECENVAT credit - input services - civil and structural services - architectural services - maintenance and repair service used for civil work like compound wall roofing, false ceiling, canopy work - Held that: - all the services used by the appellant are in the nature of repair and maintenance of various machinery installed at the factory of the appellant used in or in relation to the manufacture of finished goods as per the requirement of Drugs Act - all these services are an ‘input service’ and therefore, the appellant is entitled to CENVAT credit of the same. Outdoor Catering Services - Held that: - as the period of dispute is October 2012 to September 2013, which is after the amendment in the definition of ‘input service’ as contained in Rule 2(l) whereby the ‘outdoor catering service’ has been excluded from the definition of ‘input service’. Appeal allowed - decided partly in favor of appellant.
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