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2018 (2) TMI 545 - CESTAT AHMEDABADCENVAT credit - input services - service utilized in relation to modernization, renovation and repair of the factory - Held that: - service utilized in relation to modernization, renovation and repair of the factory are definitely fall within the meaning of “input service” even though construction of a building or civil structure or part thereof has been placed under exclusion clause of the said definition of “input service” - harmonious reading of the inclusive part of the definition and the exclusion clause mentioned at clause (a) relating to construction service of the definition of “input service”, it is clear that the construction service relating to modernization, renovation and repair of the factory continued to be within the meaning of “input service” and accordingly, the Service Tax paid on such service is eligible to credit. Undisputedly, the appellants carried out modernization, renovation or repair work in their factory premises as is evident from the input service invoices enclosed with the respective appeal paper book; therefore, is eligible to credit. Appeal allowed - decided in favor of appellant.
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