Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (11) TMI 1265 - AT - Central ExciseCENVAT Credit - new constructions - credit denied on the ground that these are new constructions and as per Rule 2(l) Cenvat Credit Rules, 2004 with effect from 01.04.2011, they are not entitled to avail Cenvat credit on new constructions - HELD THAT:- As the contents stated in the affidavit are non controverted by the revenue with sufficient evidence, in that circumstances, without examining the site the Cenvat credit cannot be denied to the appellant, therefore, the services are availed by the appellant for renovation and maintenance of their conference room, canteen and amenity block and cenvat credit cannot be denied to them. Appeal allowed - decided in favor of appellant.
|