https://www.taxtmi.com/caselaws?id=345687 The Tribunal allowed the appeals, overturning the denial of CENVAT credit on Works Contract Services, Project Management Services, and Architectural Professional Services used for constructing a hotel. It held that the services were essential for providing taxable services, aligning with the definition of input services under the CENVAT Credit Rules. The Tribunal rejected the Departmental Circular's limitation on credit for services related to immovable property, citing consistent case law and tribunal decisions. The decision emphasized the eligibility of appellants to claim CENVAT credit and granted consequential reliefs accordingly. en-us Tue, 20 Jun 2017 00:00:00 +0530 Fri, 27 Apr 2018 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345687 The Tribunal allowed the appeals, overturning the denial of CENVAT credit on Works Contract Services, Project Management Services, and Architectural Professional Services used for constructing a hotel. It held that the services were essential for providing taxable services, aligning with the definition of input services under the CENVAT Credit Rules. The Tribunal rejected the Departmental Circular's limitation on credit for services related to immovable property, citing consistent case law and tribunal decisions. The decision emphasized the eligibility of appellants to claim CENVAT credit and granted consequential reliefs accordingly. Case-Laws Service Tax Tue, 20 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345687