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2018 (8) TMI 531 - AT - Central ExciseCENVAT Credit - input service - Construction Service - the invoice of Construction Service on which the Credit was availed issued on 24.08.2011 - case of Department is that Construction Service was excluded from the purview of definition of inputs service - Held that:- As per the completion Certificate produced by the appellant even to the lower authority, it is clear that the service was completed as on 25.03.2011 for which the invoice was issued on 28.04.2011. In view of this certificate, there is no dispute that the service was completed prior to 01.04.2011. Tribunal in the case Kamal Rub Plast Industries Pvt. Ltd [2016 (5) TMI 13 - CESTAT NEW DELHI], wherein the identical situation was existing and the Tribunal has held that the credit cannot be denied for the delay in issuing the invoice. Credit allowed - appeal allowed - decided in favor of appellant.
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