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2018 (3) TMI 1224 - AT - Central ExciseCENVAT credit - input services - maintenance of garden at the training centre/guest house - renovation of residential accommodation of executives at Kurgaon - Held that: - demand pertains to 2008-09 to 2010-11 during which period the definition of ‘input service’ in rule 2(l) of the Central Excise Rules, 2004 encompassed all activities relating to business qualified by a representative sample of typical services that could be treated as eligible service. That, undoubtedly, does cover maintenance activities at the training centre/guest-house and of the residential accommodation of the executives of the appellant - credit allowed - appeal allowed - decided in favor of appellant.
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