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2017 (5) TMI 872 - AT - Central ExciseCENVAT credit - input service - construction of residential building in the factory premises for the employees - whether the Cenvat credit in respect of service of construction of residential building in the factory premises for the employees is admissible as input service or otherwise? - Held that: - the credit in respect of construction service of workers quarters in the factory premises of the appellant is admissible input service and the Cenvat credit is permissible - reliance placed in the case of Bajaj Hindusthan Ltd. Versus Commissioner of Central Excise, Meerut [2015 (9) TMI 1222 - CESTAT NEW DELHI], where the credit on construction service and/or service related to the residential building has been allowed - credit allowed - appeal allowed - decided in favor of appellant.
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