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Central Excise - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Denial of cenvat credit to manufacturing activity on the ground ...


CENVAT Credit Denial Overturned: Law Allows Simultaneous Manufacturer and Service Provider Roles Without Prohibition.

December 27, 2015

Case Laws     Central Excise     AT

Denial of cenvat credit to manufacturing activity on the ground that assessee is availing the benefit of composition scheme under works contract to pay service tax - There is no prohibition under the law for one person to be a manufacturer as also a service provider. - credit cannot be denied - AT

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