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2018 (2) TMI 941 - CESTAT HYDERABADCENVAT credit - modernization, renovation or repairs of premises - Held that: - there is no dispute as to the services were availed by the appellant, in respect of modernization, renovation or repairs of premises - The First Appellate Authority has also recorded that these services are covered under inclusive part of the definition. If these services are undisputedly, used for modernization, renovation or repair of premises the question of denying the CENVAT credit of the service tax paid on the disputed services does not arise - Both the lower authorities have erred in rejecting the claim of appellant that they are eligible for CENVAT credit an amount of ₹ 30,44,044/-. Appeal disposed off.
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