Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (1) TMI 142 - CESTAT HYDERABADCENVAT credit on industrial construction/works contract service - services qualify as input services or not? - Held that: - The invoices show that though the appellant has paid Vat on the works contract services, service tax is seen paid only on the labour component of the said works contract service. On such score, the appellant cannot claim credit on works contract service and therefore, the denial of credit is legal and proper - appeal dismissed - decided against appellant-assessee.
|