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 →

Oberoi Mall Ltd. Versus Commissioner of Service Tax, Mumbai -II

2016 (3) TMI 854 - CESTAT MUMBAI

Availment of Cenvat credit - Whether the appellant had availed the Cenvat Credit of input service of construction services and other services is correct or otherwise - Appellant constructed various malls and rented the same to various parties and discharge of service tax on rent received. Also availed the Cenvat Credit of input services which are used for construction and maintenance of the various malls - by taking the view of decision taken by Tribunal in the case of Navaratna S.G. Highway Pro .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

D C (AR) ORDER Per M V Ravindran All these appeals are directed against Order-in-Original No. 04-06/ST/RS/2014 dated 30/02/2014. 2. Heard both sides and perused the records. 3. The issue that falls for consideration is whether the appellant had availed the Cenvat Credit of input service of construction services and other services is correct or otherwise. 4. The appellants have constructed malls at various locations for renting out the shops in the mall to various parties, on which service tax is .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

md). and by final order No. A/3807/15 dated 02-12-2015 of this bench. 6. Ld. departmental representative submits that in the case of Galaxy Mercantile Ltd. - 2014 (33) STR 3 (All.), Hon'ble High Court of Allahabad has held availment of Cenvat Credit on the construction services is incorrect. 7. The submission made by the Ld. C.A. has strong force in as much, there is no dispute, that the appellant has constructed various malls and rented the same to various parties and discharge of service t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

finition given above. Credit of duty paid on inputs is available when the inputs are used for providing an output service'. Therefore, there is a need to say that the inputs have been used for providing an output service'. In the case of input service' the definition includes input services used by a provider of taxable service for providing an output service. Therefore the definitions of input and input service are pari-materia as far as the service providers are concerned. That bei .....

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