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Central Excise - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

CENVAT credit - Works Contract - The laying of railway tracks ...


CENVAT Credit Disallowed for Railway Track Works Contracts; Services Not Excluded Under Part (A) Sub-clauses (a) or (b).

June 14, 2018

Case Laws     Central Excise     AT

CENVAT credit - Works Contract - The laying of railway tracks does not fit into sub-clause (a) or (b) of exclusion Part (A) in the definition of input service. Thus the disallowance of credit, alleging that these services are excluded from the definition, is without any legal basis.

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