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2019 (2) TMI 1876 - CESTAT AHMEDABADCENVAT Credit - input services - Erection, Commissioning and Installation services utilized in respect of construction of new shed in their factory premises - HELD THAT:- Both, the original adjudicating authority as well as the first appellate authority have relied on this exclusion clause for denying the credit on the services used by the appellant. It is not disputed that the services received by the appellant is classified as “Erection, Commissioning and Installation service”. The exclusion clause ‘A’ in Rule 2(l) of the Cenvat Credit Rules, does not cover the service in the nature of “Erection, Commissioning and Installation service”. Appeal allowed - decided in favor of appellant.
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