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Central Excise - Highlights / Catch Notes

Home Highlights July 2020 Year 2020 This

CENVAT Credit - input services - Renting of Immovable Property ...


CENVAT Credit Allowed for Input Services Linked to Renting of Immovable Property for Plant Setup under Manufacturing Definition.

July 18, 2020

Case Laws     Central Excise     AT

CENVAT Credit - input services - Renting of Immovable Property Service - The services used in relation to setting up of a plant are neither specifically included nor specifically excluded during the relevant period. That takes us to the main part of the definition which, with respect to manufacturer allows CENVAT credit of services used in or in relation to manufacture whether directly or indirectly. - Credit allowed.

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