https://www.taxtmi.com/caselaws?id=377883 The Appellate Tribunal CESTAT MUMBAI ruled in favor of the Appellant, allowing the appeal and deeming the Cenvat credit availed on non-construction services admissible. The Tribunal held that the services used were not directly related to construction but for post-construction activities like accommodation, restaurant, and spa services. Precedents established that credit could be claimed for services used in providing output services, even if they resulted in immovable property. The Tribunal rejected the Revenue's argument, ruling the credit admissible and setting aside the impugned order without imposing interest and penalty. en-us Wed, 03 Apr 2019 00:00:00 +0530 Fri, 05 Apr 2019 07:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377883 The Appellate Tribunal CESTAT MUMBAI ruled in favor of the Appellant, allowing the appeal and deeming the Cenvat credit availed on non-construction services admissible. The Tribunal held that the services used were not directly related to construction but for post-construction activities like accommodation, restaurant, and spa services. Precedents established that credit could be claimed for services used in providing output services, even if they resulted in immovable property. The Tribunal rejected the Revenue's argument, ruling the credit admissible and setting aside the impugned order without imposing interest and penalty. Case-Laws Service Tax Wed, 03 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377883