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COMMISSIONER OF C. EX., DELHI-III Versus RANE NKS STEERING SYSTEMS LTD.

2015 (3) TMI 1060 - CESTAT NEW DELHI

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 .....

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d to take Cenvat credit. Therefore, the ld. Commissioner (Appeals) has rightly allowed the Cenvat credit on construction service. Further, I find that rent-a-cab service has been used by the respondent for ferrying employees from the residence to fac .....

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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 a .....

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g authority has relied on the decision of VMT Spinning Co. Ltd. - 2008 (232) E.L.T. 169 (A.A.R.) to say that Cenvat credit of the construction is not available. It is further contended on behalf of the Revenue that rent-a-cab service, the input servi .....

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ding 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 setting .....

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