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Central Excise - Highlights / Catch Notes

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CENVAT Credit - input services - construction and erection ...


CENVAT Credit Approved for Construction Services in Steel Plant Modernization, Renovation, or Repair.

August 30, 2023

Case Laws     Central Excise     AT

CENVAT Credit - input services - construction and erection services in the factory - The appellant took credit on the services used in the construction of civil structure for newly setup of Steel Melting of Continuous Castings Machine (SMS), and for provision of fabrication and erection service for the installation of the SMS plant, which is covered under the definition ‘modernization, renovation or repair’. - Credit allowed - AT

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