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2015 (3) TMI 1060 - CESTAT NEW DELHI

2015 (3) TMI 1060 - CESTAT NEW DELHI - 2015 (39) S.T.R. 339 (Tri. - Del.) - CENVAT Credit - credit on construction service, building construction consultancy service and rent-a-cab service - Held that:- Commissioner (Appeals) has categorically gave a finding that the construction service have been used by the respondent for construction of factory building only. And as per Rule 2(I) of the Cenvat Credit Rules, 2004 in the inclusive part of the definition clearly states that service used for sett .....

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ch Cement Ltd. - [2010 (10) TMI 13 - BOMBAY HIGH COURT ] - Decided in favour of assessee. - E/50372/2014-EX(SM) - Final Order No. A/50879/2015-EX(SM)(BR) - Dated:- 23-3-2015 - Shri Ashok Jindal, Member (J) Shri M.S. Negi, DR, for the Appellant. Shri Sanjeev Malhotra, Advocate, for the Respondent. ORDER Revenue is in appeal against the impugned order wherein the ld. Commissioner (Appeals) has allowed input service credit on construction service, building construction consultancy service and rent- .....

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