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Central Excise - Highlights / Catch Notes

Home Highlights August 2021 Year 2021 This

CENVAT Credit - capital goods - input services - capital goods ...


CENVAT Credit Allowed for R&D Building as Part of Factory; Denial of Credits on Input Services Overturned.

August 31, 2021

Case Laws     Central Excise     AT

CENVAT Credit - capital goods - input services - capital goods installed in the Research & Development wing - Admittedly the Research and Development building is not the office of the appellant factory - As it is held, the Research and Development Building to be the part of the factory/ registered premises of the Appellant, CENVAT Credit on the input services for use in the said Research and Development building/ activities could not have been denied - AT

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