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2018 (5) TMI 653 - AT - Central ExciseCENVAT credit - inputs - cement, TOR steel and structural steel - Held that: - in the case of Mundra Ports and Special Economic Zone Ltd (supra), Hon’ble High Court of Gujarat, it was held that prior to 07.07.2009, the CENVAT credit availed on cement and steel which are used in the form of construction of jetty is to be allowed as jetty is used for providing output service taxed - the CENVAT credit availed on cement, TOR steel, structural steel during the period prior to 07.07.2009 is to be considered as eligible for CENVAT credit, as they were used for setting up of a factory. CENVAT credit - structural steel - time limitation - Held that: - there is no dispute as to the fact that appellant had filed monthly returns with the authorities indicating therein the receipt of the inputs and the credit availed by them. When it is also a fact that the entire demands raised on the appellant is on scrutiny of AR-1 returns, the appellant has made out a case for setting aside the demand of ₹ 52,09,536 on the ground of limitation. CENVAT credit - GTA Services - these services were used by the appellant in relation to setting up of a factory - Held that: - CENVAT credit needs to be allowed in respect of input services used for setting up of a factory - credit allowed. Appeal allowed - decided in favor of appellant.
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