2016 (5) TMI 782 - AT - Service Tax

Whether engineering consultancy service, commercial or industrial construction service, erection, maintenance and installation service or banking service shall be considered as input service or not - Held that - it is strange that how without bringing out an edifice, Revenue shall realize its dues towards rental service. Therefore, Commissioner (Appeals) has not committed any error to grant Cenvat credit to the respondent on those input services which are not disintegrated from providing output service - Decided against the revenue

Summary

The appellate tribunal dismissed the Revenue's appeal regarding input services like engineering consultancy, construction, maintenance, and banking services used to provide immovable property service, allowing the respondent to claim Cenvat credit.