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Dlf Cyber City Developers Limited vs Service Tax - Delhi on 3 February, 2026 cites

The Commissioner Of Customs & Central ... vs M/S. Ultratech Cements Ltd on 8 October, 2012

14. Rule 3 of the 2004 Rules deals with CENVAT Credit. The portion relevant for the purposes of this appeal provides that a provider of taxable service shall be allowed to take credit to be called CENVAT Credit on any input service by the provider of output service. Sub-rule (4) of rule 3 provides that the CENVAT Credit may be utilized for payment of service tax on any output service. 7.1. Further, we find that Rule 3 of CCR, 2004 deals with CENVAT credit and the relevant portion for the purpose of the appeal provides that a provider of taxable service shall be allowed to take credit to be called CENVAT credit on any input service by the provider of output service. Sub Rule (4) of Rule 3 provides that the CENVAT credit may be utilized for payment of service tax of any input service. Further, we find that the definition of Input, Input Service has been considered by the Hon'ble Bombay High Court in the case of Ultratech Cement Ltd. (supra) wherein the Hon'ble High Court, in Para 34, held that:
Custom, Excise & Service Tax Tribunal Cites 5 - Cited by 255 - Full Document

Vitp Private Limited, Hyderabad vs Dy. Commissioner Of Income Tax , ... on 3 August, 2022

7.3. Further, we find that in the case of M/s VITP Private Limited (supra), the Tribunal relying on the judgement of the Principal Bench in the case of M/s Regency Park Property Management Services Pvt. Ltd. (supra) held that we are inclined to allow the CENVAT credit of input services as availed by the appellant for construction of immovable property which was further let out to various customers. Further, we find that in the appellant's case in 11 ST/3090/2012 Appeal No. ST/60752/2017, this Tribunal allowed the appeal vide Final Order No. A/60018/2018 dated 03.10.2018 and under Para 9, it has been held that as all the inputs/ input services has been used by the appellant for construction of a building which has been let out by the appellant and paying service tax thereon under the category to 'Renting of Immovable Property Service'. We also find that in the case of the sister concern of the appellant, this Tribunal, vide its Final Order No. A/62037-62038/2018 dated 22.03.2018, held that as the issue has already been decided by this Tribunal holding that any inputs, input service and capital goods used for providing output service viz. 'Renting of Immovable Property Service', the assessee is entitled to avail CENVAT credit.
Income Tax Appellate Tribunal - Hyderabad Cites 11 - Cited by 0 - Full Document

Commissioner Of Customs Central Excise ... vs M/S. Deloitte Support Services India ... on 15 December, 2014

7.4. We also find that this decision of the Tribunal was challenged by the Revenue before the Hon'ble High Court of Punjab & Haryana and the Hon'ble High Court, after considering the various provisions of CENVAT credit and after relying its earlier decision in the case of M/s Bellsonica Auto Components India Pvt. Ltd. (supra), dismissed the appeal of the Revenue. It is pertinent to reproduce the relevant findings of the Hon'ble High Court as under:
Supreme Court - Daily Orders Cites 0 - Cited by 30 - Full Document
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