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2017 (9) TMI 1059 - AT - Central ExciseCENVAT credit - input services - civil construction of work, construction of office buildings, godowns, draining system, residential complex etc - denial on account of nexus - Held that: - admissibility of Cenvat Credit of service tax paid on construction of compound wall, construction of rest rooms and construction of dormitory for staff are settled issues, therefore, in respect of said three issues covered by commercial or industrial construction service, credit is allowed. Insofar as the credit distributed by ISD is concerned the submissions by learned counsel established that the services for which credit was distributed were eligible as per the definition of input service under Rule 2 (l) of Cenvat Credit Rules, 2004 - credit allowed. Penalty is also set aside. Appeal allowed - decided in favor of appellant.
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