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2018 (2) TMI 1015 - AT - Central ExciseCENVAT credit - whether the respondent is entitled for CENVAT credit of service tax paid on various services received and used in the residential township located near their refinery and Petrochemical Complex at Jamnagar, Surat, Vadodara, & Nagothane? Held that: - services involved in the present case are related to construction, repairs and maintenance of residential complex - though the respondent had submitted CAS-4 certificate, both the Authorities have only went on interpretation of definition of input service as provided under Rule-2(l) of CCR 2004, to decide eligibility of credit - Both the Authorities below have not verified the factual aspects whether the expenses of various services used for construction, repair and maintenance of residential complex were included in the cost of the final product which were cleared on payment of duty. Matter needs reconsideration - appeal allowed by way of remand.
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