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2015 (10) TMI 1316 - AT - Central ExciseDenial of input service credit - civil construction services - Held that:- On going through the above provisions, it is clearly mentioned in the inclusive part of the definition under Rule 2(1) of CCR, 2004 that for for setting up, modernization, renovation or repair of the factory Cenvat credit is entitled for input service. The said part of the definition has been ignored by the adjudicating authority as well as by the Committee of Commissioners while filing the appeal before this Tribunal. As appellant has taken the Cenvat credit on civil construction services for construction of factory shed which is not other than setting up of factory premises. Therefore, I hold that respondent is entitled to take Cenvat Credit on the side services. - No infirmity in the impugned order. - Decided in favour of assessee.
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