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2022 (12) TMI 139 - HC - Service TaxCENVAT Credit - input services or not - construction of immovable properties - works contract services - Section 2(1)(ii) of the Cenvat Credit Rules, 2004 - HELD THAT:- An identical issue stands dealt with by a Division Bench of this Court in COMMISSIONER CENTRAL EXCISE COMMISSIONERATE, DELHI-III VERSUS M/S BELLSONICA AUTO COMPONENTS INDIA P. LTD. [2015 (7) TMI 930 - PUNJAB & HARYANA HIGH COURT] - In the aforesaid case the assessee had availed Cenvat credit for service tax paid on civil work of constructing a plant/factory in the premises, namely, the manufacturing plant and for rental of the immovable property leased by it on which the plant was erected. The dictum laid down in Bellsonica Auto Components India P. Ltd. would squarely apply in the facts of the present case as well. There are no patent infirmity in the findings returned by the Tribunal - appeal dismissed.
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