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2018 (12) TMI 1477 - AT - Central ExciseCENVAT Credit - input services - construction services - alteration and extension of railway track - locomotive engine servicing charges - Held that:- The issue involved in the present case is covered by the Division Bench decision of this Tribunal in the case of Jaypee Rewa Plant [2018 (9) TMI 633 - CESTAT NEW DELHI], where it was held that the railway track laid by the Appellant (which connects the railway siding outside the factory with the siding inside the factory) shall have to be treated to have satisfied the condition of ‘used in the factory’ and credit is allowed. The impugned order denying the CENVAT credit on the railway sidings or alterations of sidings and extension of siding is not sustainable - appeal allowed - decided in favor of appellant.
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