Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (10) TMI 738 - CESTAT CHENNAICENVAT credit - input services - Construction of Canteen, Storing Shed and Rest Shed within the factory premises - Held that: - law was amended with effect from 01.04.2011 and prior to the said date the Construction Services have been held to be as cenvatable input service by catena of decisions of the Tribunal and admittedly, the credit was available prior to 04.04.2011 - Construction of Canteen, Storing Shed and Rest Shed are part of the factory and is required to be provided by the manufacturer for the welfare of its employees - during the relevant period the said services were proper eligible cenvatable services - credit allowed. Time limitation - Held that: - the issues involved interpretation of law and the credits were availed reflecting the same in the statutory records and requisite returns were also being filed with the Revenue, no malafide can be attributed to the appellant so as to invoke the longer period of limitation - the demand is barred by limitation. Appeal allowed - decided in favor of appellant.
|