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2017 (9) TMI 1816 - AT - Central ExciseCENVAT Credit - input services - Construction /cleaning service undertaken at its residential colony, guest house and other places, situated outside the factory area - HELD THAT:- The issue arising out of the present dispute is no more open for any debate in view of the decision of this Tribunal in the case of appellant itself, wherein, by placing reliance on the judgment of Hon’ble Anthra Pradesh High Court in the case of COMMISSIONER OF CUS. & C. EX., HYDERABAD-III VERSUS ITC LIMITED [2011 (11) TMI 516 - ANDHRA PRADESH HIGH COURT] the Tribunal has allowed the Cenvat benefit in respect of the services used /utilized in the residential colony and the guest house, which were situated at a place away from the factory. The Cenvat Credit taken by the appellant in respect of the taxable services should merit consideration as input service for the purpose of availment of cenvat benefit - credit allowed - appeal allowed - decided in favor of appellant.
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