Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (10) TMI 1577 - CESTAT NEW DELHI

2015 (10) TMI 1577 - CESTAT NEW DELHI - 2015 (40) S.T.R. 259 (Tri. - Del.) - Denial of CENVAT Credit - Construction service - Held that:- manufacturer of goods is entitled to avail Cenvat credit on the services received for setting up of a factory. It is not disputed that construction service has been received by the respondent for setting of their factory. Therefore, the Boards Circular cannot be relied upon. In these circumstances, I hold that learned Commissioner (Appeals) has rightly allowe .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

allowed input service credit on construction service availed by the respondent for setting up of their factory. Revenue is relying on CBEC circular No. 19./1/2008 ST dated 4.1.08 to say that such construction service has resulted in immovable property therefore, Cenvat credit cannot be allowed. 2. Heard the parties and perused the definition of input service as per Rule 2(l) of Cenvat Credit Rules, 2004 which is reproduced herein as under: 2(l) Input service means any service - (i) used by a pro .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version