2023 (10) TMI 747 - SCH - Service Tax

CENVAT credit availed on input services polishing, grinding of marble floor etc. - denial of benefit of exemption on the ground that when appellant have availed credit on input services, they are not entitled to get benefit of notification no. 1/2006 (abatement) - it was held by CESTAT that the classification and categorization of service cannot be changed at the end of the recipient - HELD THAT - There are no reason to interfere with the impugned order dated 22-12-2016 passed by the Customs, Excise Service Tax Appellate Tribunal, Principal Bench, New Delhi. Appeal dismissed.

Summary

The Supreme Court of India dismissed the Civil Appeal and upheld the order passed by the Customs, Excise & Service Tax Appellate Tribunal, Principal Bench, New Delhi on 22-12-2016 after considering the appellant's arguments and reviewing the evidence.