Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2021 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (11) TMI 13 - CESTAT BANGALORECENVAT Credit - input services - Works Contract Service - structuring materials - services used for construction of Road - services used for setting up of New Mill house - HELD THAT:- In the case of M/S KELLOGS INDIA PVT LTD VERSUS COMMISSIONER OF CENTRAL TAX, TIRUPATHI GST [2020 (7) TMI 414 - CESTAT HYDERABAD], learned Hyderabad Bench of CESTAT has considered an almost identical issue insofar as it relates to the denial of cenvat credit availed on Works Contract Service, denial of cenvat credit availed in respect of services used for Construction of Road within the factory premises and denial of cenvat credit availed on the services used for setting up of new Mill House within the factory premises and the same has been answered in favour of the taxpayer therein. Denial of cenvat credit availed on structuring materials like Channels, Angles, Joists, HR Coil/sheet, etc., - HELD THAT:- The learned Mumbai bench of CESTAT has considered the very same issue and vide its order reported in 2020- TIOL-530-CESTAT-MUM. in the case of M/S JSW STEEL COATED PRODUCTS LTD. VERSUS COMMISSIONER, GST & CENTRAL EXCISE, NAGPUR-II [2020 (4) TMI 144 - CESTAT MUMBAI] has held that the denial of cenvat credit was bad. The denial of cenvat credit in this case cannot sustain. Appeal allowed - decided in favor of appellant.
|