Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (9) TMI 1495 - AT - Central ExciseCENVAT Credit - input services - Works Contract Services - whether the appellant is entitled for the Cenvat credit in respect of Works Contract Service which was rendered for Repair, Renovation and Modernization of the factory? Held that:- Both the lower authorities have never disputed the nature of the services i.e. Repair, Renovation and Modernisation of existing building. The invoices enclosed in the appeal memo also clearly shows that the services are of Repair or Modification - Though the Works Contract services was excluded from the definition of Input service with effect from 01.04.2011 but the services of Repair, Renovation or modernization of the existing factory still exists in the inclusion clause of definition of Input Service given in Rule 2(l) of Cenvat Credit Rules, 2004. The intention of the legislation is very clear that only new construction under Works Contract service is excluded but the Repair, Renovation and Modernisation of existing factory still covered under the definition of Input Service - the services of Repair, Renovation of the factory is admissible Input service and credit is allowed. Appeal allowed - decided in favor of appellant.
|