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2017 (9) TMI 922 - AT - Central ExciseCENVAT credit - input services - Construction of scrap yard, barbed wire fencing, canteen hall and dining hall - security services at guest house - Held that: - on all the services in question the Cenvat credit was allowed in the catena of judgements. CENVAT credit - construction of road and drainage system inside factory - credit disallowed on the ground that these services are exempted - Held that: - unlike in Central Excise Act, under Section 5A there is no restriction for payment of service tax on exempted service, therefore if the service provider choose to pay service tax, the same shall be available as Cenvat credit to the recipient of the service - credit allowed. Appeal allowed - decided in favor of appellant.
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