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Central Excise - Highlights / Catch Notes

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Cenvat Credit - input services - AMC of air conditioners - The ...


Cenvat Credit Allowed for AMC of Air Conditioners in Offices and Factories, Essential for Manufacturing Conditions.

July 13, 2016

Case Laws     Central Excise     AT

Cenvat Credit - input services - AMC of air conditioners - The air conditioners are installed in the office as well as manufacturing area to maintain adequate temperature for manufacture of good. This service can be treated an activity of modernization of factory and office of the factory premises - credit allowed - AT

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