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2019 (4) TMI 10 - AT - Central ExciseCENVAT Credit - input services - construction of guest house, canteen, logistic building, painting of chimney, factory building, railway siding outside the factory etc. - period from May 2009 to August 2012 - Held that:- All the input services involved in the present case have been held to be input service by various decisions - for the demand of ₹ 7,04,398/- confirmed for the period post 1.4.2011, the provision of service was completed before 1.4.2011 and the invoices for the same was also raised before 1.4.2011 and therefore, the appellant is entitled to claim the CENVAT credit in view of the CBEC Circular dated 29.4.2011 - reliance placed in the case of KAMAL RUB PLAST INDUSTRIES P LTD. VERSUS CCE-DELHI-III [2016 (5) TMI 13 - CESTAT NEW DELHI]. Appeal allowed - decided n favor of appellant.
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