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2017 (11) TMI 1720 - CESTAT AHMEDABADCENVAT Credit - whether CENVAT credit of the service tax paid on repair and maintenance service at their factory premises after 1.4.2011 is admissible or otherwise? - Held that:- This Tribunal considering the scope of amended definition of ‘input service’ under Rule 2(l) of the Cenvat Credit Rules, 2004 and the Board’s Circular issued pursuant to the said amendment, in Ion Exchange (I) Ltd’s case [2017 (12) TMI 151 - CESTAT AHMEDABAD], held that construction service relating to repair work inside the factory premises would continue to fall within the meaning of ‘input service’ under Rule 2(l) of the Cenvat Credit Rules, 2004 - Credit allowed - appeal allowed - decided in favor of appellant.
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