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2019 (2) TMI 1292 - AT - Central ExciseCENVAT Credit - input services - change of land use - topographical survey - consultancy of environmental issue - Held that:- Although the services of setting up of a new factory has been excluded from inclusive part of the definition and particularly excluded the service portion of execution of works contract and construction services which includes A construction execution of works construction building for civil construction or lying the foundation or making the structure for support of capital goods. It does not mean that the other services used for setting up for a new factory, the credit is not available. The service in question has been used by the appellant for setting up of a factory and without setting up of the factory the appellant is not able to manufacture their final product. In that circumstances, the services used by the appellant are the part of the means part of the definition of input service. Moreover these services have not been excluded from the definition of input service specifically. Credit allowed - appeal allowed - decided in favor of appellant.
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