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2018 (3) TMI 246 - AT - Central ExciseCENVAT credit - construction of building or a civil structure or part thereof - laying of foundation for making of structures for support of capital goods - Held that: - to come to a clear conclusion whether the Service Tax credit availed by the appellant is hit by the amendment made to Cenvat Credit Rules with effect from 1.4.2011, it will be necessary to go through in detail the various Annual Maintenance Contracts executed by the appellant for different periods. It will also be necessary to go through, in detail, the various invoices based on which such Cenvat credits have been availed. We find that this forum will not be able to carry out such verification. The matter remanded to the adjudicating authority to carefully consider the submissions made by the appellant vis-a-vis the relevant contracts and invoices and come to a conclusion de novo - appeal allowed by way of remand.
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