https://www.taxtmi.com/caselaws?id=357070 The Tribunal ruled in favor of the appellant, who had availed credit on construction services for building a warehouse to provide warehousing services. The lower authorities had deemed the credit ineligible, leading to a demand for recovery. The appellant argued that the construction services were used for providing output services, meeting the criteria for input services. The Tribunal, citing relevant case law and the definition of input services, held that the credit on construction services was eligible. As a result, the demand for recovery was deemed unsustainable, and the appeal was allowed. en-us Wed, 14 Mar 2018 00:00:00 +0530 Sat, 17 Mar 2018 08:00:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357070 The Tribunal ruled in favor of the appellant, who had availed credit on construction services for building a warehouse to provide warehousing services. The lower authorities had deemed the credit ineligible, leading to a demand for recovery. The appellant argued that the construction services were used for providing output services, meeting the criteria for input services. The Tribunal, citing relevant case law and the definition of input services, held that the credit on construction services was eligible. As a result, the demand for recovery was deemed unsustainable, and the appeal was allowed. Case-Laws Service Tax Wed, 14 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357070