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2018 (8) TMI 1571 - AT - Central ExciseService rendered for construction of their office building - CENVAT Credit or not? - Department was of the view that such credit is not eligible as these services fall under works contract service and is not eligible for credit as per the definition of input service with effect from 1.4.2011 - Held that:- Though the ld. counsel has vehemently argued that the existing building was repaired and modernized, therefore credit is eligible there is no record to show it was a newly constructed building. The document with respect to permission or approval from by the concerned local bodies or other authorities as approving the construction of new building etc. has to be verified. The department though alleges that the appellants have constructed a new building has not been able to throw light into this aspect. Appeal allowed by way of remand.
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