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Central Excise - Highlights / Catch Notes

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Cenvat credit - various input services availed in the captive ...


Cenvat Credit Denied for Input Services in Captive Mines Due to Rule 2(l) Exclusion on Construction Works.

August 23, 2016

Case Laws     Central Excise     AT

Cenvat credit - various input services availed in the captive mines - Regarding Conveyor Extension, shed extending work at Packing Plant and wagon loading, Borewell works, Providing Drain in railway siding, these are services in relation to construction or execution of works contract of the building or a civil structure or a part thereof or laying of foundation or making of structure for support of capital goods, hence they will be disbarred by the exclusion provision of the said Rule 2(l) - AT

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