Excise & Service Tax
Credit on input services could not be denied if Service Tax was paid on output services that were not taxable: CESTAT:-
Benefit of Compensation Scheme for payment of Service Tax on Works Contract service could not be denied for failure to exercise option thereunder before due date of payment of Service Tax if such option was exercised before payment of Service Tax.
(in the CESTAT, South zonal bench, Chennai in Sreevatsa Real Estate Pvt. Ltd. Vs Commissioner of central Excise, Customs & Service Tax)
