LED lights, Fixtures and Control Panels are not Inputs for Purpose of Taxable Output Service: CESTAT [Read Order]

LED lights, fixtures and control panels are not inputs for purpose of taxable output service, rules CESTAT
By Kalyani B. Nair - On January 11, 2024 4:31 pm - 2 mins read
LED lights - Fixtures - Control Panels - Taxable Output Service - CESTAT - LED lights Fixtures and Control Panels are not Inputs - taxscan

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that LED lights, fixtures and control panels are not inputs for purpose of taxable output service. The appellants in these cases have entered into agreements with various Municipalities/Municipal Corporations for implementation of energy conservation measures, installation of feeder panels for automation…

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