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2018 (6) TMI 1411 - CESTAT HYDERABADCENVAT Credit - capital goods - Balance 50% credit taken in 2011-12 on MS items - Held that:- As far as the amount of ₹ 4,73,808/- is concerned this is the second instalment of 50% of the capital goods credit of the amount already allowed by this Bench in the case of M/S MARUTI ISPAT & ENERGY PVT. LTD. VERSUS THE COMMISSIONER C. CE & ST, GUNTUR [2016 (12) TMI 659 - CESTAT HYDERABAD] - credit allowed. Fresh credits on MS items and other items used for fabrication/ repairs - Held that:- In the case of M/S MARUTI ISPAT & ENERGY PVT. LTD. VERSUS THE COMMISSIONER C. CE & ST, GUNTUR [2016 (12) TMI 659 - CESTAT HYDERABAD], credit was allowed on MS Channels, MS Beams, MS Joists, HR Coils, HR Plates, Woven wire mesh etc., which are used in fabrication of capital goods - credit allowed. CENVAT credit - input services - services rendered by the architects - Held that:- It is clearly excluded in view of the definition of input service under Section 2(l) after 01.04.2011 - credit not allowed. The amount of interest and penalty get modified accordingly. Appeal allowed in part.
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