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2018 (6) TMI 255 - AT - Service TaxUtilization of CENVAT credit - Whether credit of service tax paid on commercial or industrial construction service or works contract is admissible for payment of service tax on output service i.e. renting of immovable property service as building constructed was rented out to various parties? - Held that:- This issue is no longer res integra as in case of Sai Samhita Storages P. Ltd. [2010 (4) TMI 484 - CESTAT, BANGALORE], it was held that the credit on construction service of a building where the output service is renting of immovable property service, has been held admissible - demand not sustainable - appeal allowed - decided in favor of appellant.
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