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2019 (3) TMI 242 - AT - Central ExciseCENVAT Credit - input services - erection, erection & commissioning services - construction services - insurance services - Rule 2(l) of CENVAT Credit Rules, 2004 - Held that:- With regard to erection, erection & commissioning, even after amendment w.e.f. 01/04/2011 falls under the definition of input service whereas only a civil construction has been excluded. Further, the appellant has paid the entire service tax before the issue of show-cause notice and therefore the demand of interest and imposition of penalty is not warranted. Further, after the amendment in the definition of input service, only the civil construction which is only a part of it as per the Annexure to the show-cause notice is only excluded whereas insurance, erection, erection & commissioning fall under the definition of input service and the appellant is entitled to take CENVAT credit of the same. Appeal allowed in part and part matter on remand.
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