Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (7) TMI 58 - CESTAT CHANDIGARHInput service credit - insurance of vehicle i.e. cars - construction service for making labour colony quarters - Revenue is of the view that the car is being used by the Director of the appellant's company and residential quarters have been constructed for the welfare of the labours/workers, therefore, the same do not qualify as input service as per Rule 2(l) of the CCR, 2004 - Held that: - as the factory of the appellant is located in the remote area and the appellant has provided the residential facility to their workers who are working in their factory, in that circumstances, the appellant is entitled to avail cenvat credit on construction services for residential colony. Insurance of vehicle i.e. cars - Held that: - the car has been owned by the appellant and being used in their factory, in that circumstance, relying on the decision of this Tribunal in the case of Technical Associates ltd. [2015 (12) TMI 544 - CESTAT NEW DELHI], the appellant is entitled to avail cenvat credit on insurance charges for car. Appeal allowed - decided in favor of appellant.
|