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2018 (5) TMI 202 - AT - Central ExciseCENVAT credit - whether input service credit on civil construction service for construction of their factory premises is admissible to respondent under the Cenvat Credit Rules, 2004? - Held that: - the issue pertaining to admissibility of input service credit on construction service for factory/manufacturing plant is already settled by the judgment of the Hon’ble High Court of Punjab & Haryana in the case of CCE, Delhi-III vs. Bellsonica Auto Components India P. Ltd. [2015 (7) TMI 930 - PUNJAB & HARYANA HIGH COURT], wherein it was held that input services used in relation to setting up, modernization, renovation or repairs of a factory will be allowed as credit, even if they are assumed as not an activity relating to business as long as they are associated directly or indirectly in relation to manufacture of final products and transportation of final products upto the place of removal - credit allowed - appeal dismissed - decided against Revenue.
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