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2018 (5) TMI 1302 - AT - Service TaxCENVAT credit - Renting of Immovable Property services - inputs - cement, glass and steels - input services - architect service and Works Contract Services - capital goods - Held that: - the identical issue has come up in the case of M/s Galaxy Mercantile Ltd. V/s Commissioner [2018 (4) TMI 1042 - CESTAT ALLAHABAD], where it was held that unless excluded, all goods used in relation to manufacture of final product and for any other purpose used by a provider of taxable service for providing an output service are eligible for Cenvat Credit - credit on input and put services allowed. Capital goods - Held that: - the appellant is entitled for availing Cenvat Credit as per the provisions of the provisions of Section 2 (1) of the Cenvat Credit Rules, 2004 - credit on capital goods allowed. Appeal allowed - decided in favor of appellant.
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