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2017 (7) TMI 383 - CESTAT MUMBAICENVAT credit - input - case of the department is that since appellant in respect of their construction services availed exemption N/N. 1/2006-ST, they are not entitled for the CENVAT credit on the input used in the manufacture of Aluminium doors and windows - Held that: - the appellant are carrying out two different activities one is manufacture and other is construction services, both have to be dealt with separately for all the purposes. As regard the manufacture activity appellant has complied with all the rules and regulation procedure such as input was received on which credit was taken the said input was used in the manufacture of doors and windows and it is cleared on the payment of duty - Cenvat credit availed on such inputs is clearly admissible. Even though if there is violation in respect of construction service the Cenvat credit which relates to manufacturing activity cannot be disputed. - appeal allowed - decided in favor of appellant.
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