2015 (12) TMI 541 - AT - Service Tax

Denial of CENVAT Credit - whether the appellant is entitled to take input service on the rent paid for Pandal and Shamiana services as per Rule 2(1) of Cenvat Credit Rules, 2004 or not - Held that - relying on the decision of the Hon ble Bombay High Court in the case of Ultratech Cement Ltd. - 2010 (10) TMI 13 - BOMBAY HIGH COURT , the appellant is entitled to avail input service credit on Pandal and Shamiana services. Consequently, I set aside the impugned order - Decided in favour of assessee.

Summary

The case involved whether the appellant could claim input service credit on rent paid for Pandal and Shamiana services under Rule 2(1) of Cenvat Credit Rules, 2004. The appellant used these services to safeguard machines during installation. The tribunal allowed the appeal, citing a decision of the Bombay High Court, and granted input service credit on Pandal and Shamiana services.