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2018 (2) TMI 1171 - AT - Central ExciseCENVAT credit - input services of Commercial and Industrial Construction Service - whether the services in relation to setting up of marketing office of the appellant-factory received prior to 1.4.2011 but the credit distributed and availed on the basis of Input Service Distributor (ISD) invoice during November 2011 is entitled for CENVAT Credit as an input service under Rule 2(1) of CCR? Held that: - the documents produced by the appellant on record clearly establishes that the construction service was obtained prior to 1.4.2011 and it is only distributed by the ISD in November 2011 - credit cannot be denied - appeal allowed - decided in favor of appellant.
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