Service tax on Construction of Residential Units

Construction of individual residential units isn't chargeable to service tax [CESTAT-Del.]

Recent Case Laws Related to Cenvet Credit

• Maintenance of factory garden - Landscaping of factory and keeping it eco-friendly is a part of its modernization, renovation, repair, etc.; hence, service tax paid on maintenance of garden is eligible for input service credit - [2012] 26 taxmann.com 20 (Bangalore - CESTAT)
   
• CENVAT Credit on incomplete documents - If input service has been availed and credit is otherwise permissible, denial of credit on technical grounds would be absurdity - [2012] 26 taxmann.com 30 (New Delhi - CESTAT)