Input Credit - separate contracts for supply of transformer as ...

Separate Contracts for Transformers Supply and Erection Not Taxed Together; Input Credit Available for Excise Duty Paid.

July 8, 2019

Case Laws     Service Tax     AT

Input Credit - separate contracts for supply of transformer as well as erection and commissioning - When the value of both the activity is separately shown, both the activities cannot be clubbed to make it taxable under the Works contract composition scheme - the revenue has nowhere disputed the payment of central excise duty on transformer and therefore once excise duty payment is made, the Appellant is eligible for availing credit

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