Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

M/s Regency Park Property Management Services Pvt Ltd Versus Commissioner Of Service Tax, Delhi

2016 (2) TMI 443 - CESTAT NEW DELHI

Cenvat Credit - eligibility of input services, inputs and capital goods availed for the purpose of construction of immovable property - output service of renting of immovable property - Held that:- applicant has made out a strong case for full waiver of pre-deposit of the confirmed demand alongwith penalties. - Stay granted. - Service Tax Stay Application No. 54006 of 2014 And Service Tax Appeal No. 53586 of 2014 - Dated:- 13-10-2015 - G RAGHURAM, PRESIDENT AND B RAVICHANDRAN, MEMBER (TECHNICAL) .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

-in-original dated 01.04.2014 by the Commissioner (Adjudication), Service Tax, New Delhi. The impugned order held that input services, inputs and capital goods were not eligible for credit to the applicant as these are for the purpose of construction of immovable property which is neither excisable goods nor a taxable service. Aggrieved by the order, the applicant has filed appeal alongwith an application for waiver of pre-deposit and stay of recovery of the confirmed demand with penalties. 3. L .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ike cable, control panel etc. were all eligible for credit as they have direct nexus to their output service. He further relied on Tribunal's order in the case of Galaxy Mercantiles Ltd. vs. CCE, Noida - 2014 (33) STR 39 (Tri-Del.) and Gujarat High Court orders in the case of Mundra Ports & Special Economic Zone Ltd. vs. CCE & ST- 2015 (39) STR 726 (Guj.). 4. Ld. AR Shri Amresh Jain reiterated the findings of the original authority and contended that the inputs used are for creation .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Hon'ble Gujarat High Court decision in Mundra Port (supra) has not disturbed the ratio of Bharti Airtel (supra). He sought to distinguish the applicability of decision in Mundra Port on the ground that what was decided is on the question of who is eligible for cenvat credit and not on what items are eligible. 5. Heard both sides. After hearing both the sides carefully we find prima-facie the applicant has made out a case for full waiver of pre-deposit of the adjudicated tax amount with pena .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version