Appellate Tribunal allows service tax credit for architecture services in rainwater harvesting.

The Appellate Tribunal CESTAT Bangalore allowed the appeal of the appellants, permitting the credit of Service tax for architecture services used in setting up a rainwater harvesting system, amounting to Rs. 72,594. The Tribunal deemed the architectural services essential for the business activities of the appellants, thus allowing the credit.

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The Appellate Tribunal CESTAT Bangalore allowed the appeal of the appellants, who were engaged in manufacturing sweetened carbonated beverages and aerated waters, regarding the eligibility of credit of Service tax amounting to Rs. 72,594 for architecture services used in setting up a rain water harvesting system. The Tribunal held that the architectural services were essential for the business activities of the appellants and allowed the credit.

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