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2024 (4) TMI 397 - AT - Service TaxCENVAT Credit - Eligibility for benefit of Cenvat Credit on 16 specified services when they availed benefit of Notification No. 1/2006-ST dated 01.03.2006 - HELD THAT:- In the precedent orders passed by the Co-ordinate Bench (Hyderabad) of this Tribunal, in M/S LEMON TREE HOTEL (CYBER HILLS DEVELOPERS PVT. LTD.) , M/S FLEUR HOTELS PVT. LTD. VERSUS CC, & CE, HYDERABAD-IV [2017 (7) TMI 799 - CESTAT HYDERABAD] where it was held that the issue availment of Cenvat credit on the input services which are used for bringing into existence of immovable property are also eligible for availment of Cenvat credit. In view of the facts placed on record and the precedent orders in appellant’s own case, there are no reason to entertain a different view and are in agreement with the submissions made by the learned Counsel for the Appellant - the impugned order is set aside - appeal allowed.
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