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2018 (2) TMI 914 - AT - Central ExciseCENVAT credit - input services which are related to civil work (brick work) or painting work of new construction - Held that: - the Adjudicating authority has recorded that this amount is regarding service tax paid on the services rendered on the Civil construction work or works contract service and painting work of new construction. He has recorded a clear finding that these services are excluded from eligibility to availed CENVAT credit under the inclusive clause of Rule 2(l) of the CENVAT Credit Rules, 2004, I find it so. The factual findings of the Adjudicating Authority are not controverted before the Tribunal - demand upheld. As regards the confirmation of demand Approximately of ₹ 10,41,458/- availed on invoices not found - Held that: - the Adjudicating Authority should have extended an opportunity to appellant to produce the documents - matter placed on remand. Appeal disposed off.
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