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2018 (11) TMI 361 - AT - Service TaxCENVAT credit - input services - duty paying documents - denial on the ground that the appellant has not taken cenvat credit against proper documents as per Rule 9(2) of the Cenvat Credit Rules, 2004 - Held that:- As the queries made by the Revenue has been answered by the Estate Office, UT, Chandigarh certifying that they are registered with the Service Tax Department and they have charged service tax from the appellant on the lease rent which have been deposited with the Revenue Department - Considering the said fact that the appellant has paid service tax on lease rent, therefore, the appellant is entitled to avail cenvat credit of the service tax paid on the said service. The appellant has correctly availed cenvat credit of Service Tax paid on lease rent to Estate office, UT, Chandigarh - appeal allowed - decided in favor of appellant.
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