Classification of services as work contract services or not - ...

Classification of service, CENVAT credit denial for non-submission of invoices, demand under tangible goods service - remanded for reconsideration after verifying facts.

Case Laws     Service Tax

July 12, 2024

Classification of services as work contract services or not - denial of CENVAT credit due to non-submission of input service invoices - denial of benefit of concessional rate - demand under supply of tangible goods service. Held: Service classified as work contract service, but Commissioner failed to examine whether service provided with material or other criteria for classification. Cenvat credit denied for non-submission of invoices, but appellant submitted list of invoices, which Commissioner should have called for instead of rejecting claim. Demand under supply of tangible goods service not maintainable as service involved transfer of right to possession and effective control. Matter remanded for reconsideration by adjudicating authority after verifying all facts.

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