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2017 (10) TMI 493 - AT - Central ExciseCENVAT credit - sub-contract - erection, commissioning and installation service - Held that: - the appellant is entitled to CENVAT credit of service tax paid on erection, commissioning and installation as the said issue is clearly covered in favor of the appellant by the decision in the case of Veena Industries Ltd. [2016 (1) TMI 161 - CESTAT AHMEDABAD], the Division Bench of this Tribunal has held that it is undisputed that the appellant is a provider of taxable service and they provided the same. They are utilizing the input service provided by subcontractors while providing output service, therefore, the appellants are entitled to CENVAT credit of service tax paid on input service provided by subcontractors - credit allowed - appeal allowed - decided in favor of appellant.
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