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2018 (6) TMI 581 - CESTAT CHENNAICENVAT credit - Works Contract - input services - service tax paid on Railway Siding Track Laying/maintenance work rendered by a contractor - Held that:- When works contract services are availed for painting, laying of floor tiles, etc., in the nature of completion of finishing services, these would generally be in the nature of modernisation or repair/renovation of existing structures. Such services would be eligible for credit. Only when works contract services are used for construction of a building or civil structure or a part thereof or laying of foundation or making of structures for support of capital goods, they are not eligible for credit. The laying of railway tracks does not fit into sub-clause (a) or (b) of exclusion Part (A) in the definition of input service. Thus the disallowance of credit, alleging that these services are excluded from the definition, is without any legal basis - credit allowed - appeal allowed - decided in favor of appellant.
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