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2017 (11) TMI 29 - CESTAT CHENNAICENVAT credit - input services - Construction Services - Department entertained a view that such services are not eligible for credit - Held that: - the definition of "input services" as it stands after 1.4.2011, the same has two parts. The first part includes the words "services used in relation to modernization, renovation or repairs of factory". The second part has the exclusion part wherein it states that the service portion in the execution of a works contract and construction services in so far as they are used for construction or execution of works contract of a building or civil structure or a part thereof is excluded. Reliance placed in the case of M/s Sarita Handa Exports (P) Ltd. Versus CCE, Gurgaon-II [2016 (7) TMI 554 - CESTAT CHANDIGARH], where it was held that This service has been used for repair and maintenance of factory premises is specified as an admissible input service under Rule 2(l) of Cenvat Credit Rules, 2004, therefore, the same is allowed. The denial of credit is unjustified - appeal allowed - decided in favor of appellant.
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