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2019 (7) TMI 213 - AT - Service TaxUtilization of CENVAT Credit - post amendment period - utilization of credit on the services supplied to them during construction of mall for discharging their service tax liability after the constructed mall was rented out, on the maintenance & repair services - HELD THAT:- The issue is no longer res integra in view of the decision of Hon‟ble Andhra Pradesh High Court in the case of Sai Sahmita Storages (P) Ltd. [2011 (2) TMI 400 - ANDHRA PRADESH HIGH COURT] which was subsequently followed by the various other decisions - In all these cases, the issue was identical and it was held by various Tribunals/High Court that in such a situation, the appellant would be entitled for the benefit of Cenvat credit prior to amendment for post amendment period also. The availment of the Cenvat Credit for being utilised for the payment of service tax on provision of output services of ‘Renting of Immovable Property is allowed - appeal allowed - decided in favor of appellant.
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