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2021 (7) TMI 1383 - AT - Central ExciseCENVAT Credit - input services or not - services relating to civil work, erection of steel structure, gate fixing, fixing of pipe railing, zeena (stair case), fabrication work and shed fabrication work - whether work were in the nature of works contract services/construction services and is excluded from the purview of definition of “input service” under Rule 2(l) of the CENVAT Credit Rules, 2004 or not? - non-speaking order - non-application of mind - extended period of limitation - HELD THAT:- The appellant has carried out repair and maintenance work. There is no specific disallowance under Rule 2 (l) with respect to repair and maintenance work. The specific disallowance is only with respect to the new construction undertaken by the assessee. The appellant is entitled to cenvat credit on repair and maintenance services received for repair and maintenance of plant and machinery, in the factory premises - Appeal allowed - decided in favor of appellant.
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