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2018 (1) TMI 821 - AT - Central ExciseCENVAT credit - input services - professional services as regard charges for expansion of production capacity - Held that: - the services which are used in modernization, renovation, repairs of the factory Service Tax credit can be availed - It is not clear from the records as to how both the authorities have come to a conclusion that the said expansion/renovation is not covered under the definition of the input service and especially under modernization/ renovation or repair of the factory. It can not disputed that the services rendered by the service provider in the factory premises of the appellant and the services hired were used for the reasons mentioned for - credit allowed - appeal allowed - decided in favor of appellant.
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