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2017 (9) TMI 996 - AT - Service TaxCENVAT 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 - reliance placed in the appellant own case M/s. Cipla Ltd Versus Commissioner of Central Excise, Customs and Service Tax, Bangalore-I [2017 (8) TMI 705 - CESTAT BANGALORE], where this Tribunal has allowed credit on all the input services involved in the present case for the period October 2012 to September 2013 - appeal allowed - decided in favor of appellant.
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