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2019 (3) TMI 1085 - CESTAT ALLAHABADCENVAT Credit - input services - Services used for ‘Maintenance of Residential Colony’ which is Industrial Township - period March, 2009 to October, 2009 - Held that:- The issue decided in appellant own case M/S HINDALCO INDUSTRIES LTD. VERSUS COMMISSIONER, CENTRAL EXCISE, ALLAHABAD [2018 (12) TMI 1624 - CESTAT ALLAHABAD], where it was held that all the input services in question incurred for the upkeep and maintenance of the colony is an essential business expenditure and accordingly, Cenvat Credit is allowable under the provisions of Rule 2(l) of the Cenvat credit rules, 2004 - credit allowed - appeal allowed - decided in favor of appellant.
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