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2023 (1) TMI 147 - KARNATAKA HIGH COURTInput Tax Credit - input services or not - input services were used for providing output services - whether the term "setting up" has been specifically excluded from the definition of input service, with effect from 01.04.2011, vide Notification No.3/2011-CE (NT) dated 01.03.2011 - services used for setting up of New Technology Centre - HELD THAT:- Sri.Harish has categorically submitted that CENVAT credit on input services on any new constructions is not claimed. This aspect has been considered by the CESTAT in paragraph-5.1 in extenso. Having heard the learned Standing Counsel for the CESTAT and the learned Advocate for assessee, we find no error in the findings recorded by the CESTAT - Appeal dismissed.
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