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2019 (3) TMI 513 - AT - Central ExciseCENVAT Credit - input services - civil construction service done on works contract basis - period from 1.1.2016 to 31.3.2017 - Held that:- It is seen that the works undertaken are in the nature of flooring works, fencing, gate post and charges for repairing work etc. It is very much clear from the documents that the works undertaken are in the nature of repair and maintenance work. The exclusion clause in the definition of input service excludes only works contract service which is in the nature of construction of civil structure, part thereof or laying of foundation or support structure for capital goods - The works undertaken by the appellant does not fall under this category. Further, the inclusion part of the definition allows service in the nature of repair and maintenance as well as modernization of factory / premises. Credit allowed - appeal allowed - decided in favor of appellant.
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