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Mangalore Refinery And Petrochemicals Ltd. Versus Commissioner of Central Excise and Service Tax Mangalore

Denial of CENVAT credit of service tax - Construction of primary school as also ST/SC colony - Nexus with Manufacture - Imposition of penalty - Held that - The construction of the first floor of a school and the construction of colony for the SC/ST cannot be said to be having any nexus, whatsoever, with the manufacturing activity of the appellant. Even if the said construction activities, which are in the nature of community developments, were not taken by the appellants, the appellant s activit....... + More

 

 

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Mangalore Refinery And Petrochemicals Ltd. Versus Commissioner of Central Excise and Service Tax Mangalore

 

 

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