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Central Excise - Highlights / Catch Notes

Home Highlights February 2018 Year 2018 This

CENVAT credit - input services - service utilized in relation to ...


CENVAT Credit Applies to Input Services for Factory Modernization, Renovation, and Repair Under Central Excise Rules.

February 10, 2018

Case Laws     Central Excise     AT

CENVAT credit - input services - service utilized in relation to modernization, renovation and repair of the factory - credit allowed - AT

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  1. Reversal of CENVAT Credit - input service - Modernization, Renovation and repair of the factory or not - construction of water tank and pump room - Since nature of...

  2. CENVAT Credit - Works Contract Services - Input Services - The expression “modernisation, renovation or repairs of a factory” was appearing in the definition of ‘input...

  3. CENVAT Credit - input service - the appellant would be entitled to avail CENVAT credit of the input service received in relation to renovation or repairs of factory and...

  4. CENVAT credit - input services - once the expression setting up has been deleted from the scope of input service, all services used for modernization, renovation or...

  5. CENVAT credit - input services - credit was availed prior to registration - Input services includes the services used in relation to settingup, modernization, renovation...

  6. Cenvat credit – input services - rule 2(l) - Landscaping of factory or garden certainly would fall within the concept of modernization, renovation, repair, etc. of the...

  7. CENVAT Credit - input services - the construction service relating to modernisation, renovation and repair of the factory continued to be within the meaning of ‘input...

  8. CENVAT Credit - input services - Works Contract Services in so far as they are used for laying of foundation or making of structure for support of capital goods - even...

  9. Cenvat Credit - The inclusive part of the definition includes services related to modernisation, renovation and repair of factory. These works in my opinion would fall...

  10. CENVAT Credit - input services - construction and erection services in the factory - The appellant took credit on the services used in the construction of civil...

  11. CENVAT Credit - input service - As per Rule 2(l), even though the ‘Construction Service’ was excluded but in the inclusion clause of definition, the services such as...

  12. Cenvat Credit - input services - As per the definition of input service at the relevant time, the service of setting up/ modernisation, renovation of the factory...

  13. CENVAT Credit - input services - inclusion part of the definition allows service in the nature of repair and maintenance as well as modernization of factory / premises.

  14. Input Services - Cenvat credit in respect of insurance service of factory premises allowed - AT

  15. CENVAT Credit - input services - The intention of the legislation is very clear that only new construction under Works Contract service is excluded but the Repair,...

 

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