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2019 (10) TMI 318 - AT - Central ExciseCENVAT Credit - input services - construction, repairs, extension works etc in the mining area - HELD THAT:- This Tribunal in their own case WESTERN COALFIELDS LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE NAGPUR – II[2019 (5) TMI 1346 - CESTAT MUMBAI] while considering the admissibility of CENVAT Credit availed on support structures of roof holding the mines, interpreted the scope of civil structures and observed that the roofing in mine offers protection from the possibility of mud shifting in the area. Therefore, it hardly conforms to the expression of ‘civil structure’. Thus, the ‘ventilation stopping area and isolation stopping area’ cannot be called as civil structure, accordingly, CENVAT Credit availed by the Appellant on the input/input services cannot be denied.
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