CENVAT Credit - input service - construction services used by ...

CENVAT Credit Approved for Construction Services in Effluent Treatment Plant Setup; Exclusion Clause Misinterpretation Overturned.

January 3, 2022

Case Laws Central Excise AT

CENVAT Credit - input service - construction services used by the appellant for setting up of Effluent Treatment Plant - since modernization, renovation or repair and maintenance, even after exclusion category, continue to remain in inclusion clause of definition, credit cannot be denied - the adjudication order deciding the matter on the basis of exclusion category is beyond the scope of show cause notice. - AT

View Source

← Previous Next →

CENVAT Credit - input service - construction services used by ...

CENVAT Credit Approved for Construction Services in Effluent Treatment Plant Setup; Exclusion Clause Misinterpretation Overturned.

January 3, 2022

Case Laws Central Excise AT

You may also like:

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

CENVAT credit - input service - services of disposal of effluents arising during the course of manufacture - CENVAT credit of service tax paid on the activity of waste...

CENVAT Credit - input services - Commercial and Industrial Construction Services - These are not related to ‘Commercial Construction Service’ rather they are input...

Denial of CENVAT Credit - demand of service tax under the category of renting of immovable property - construction services - CENVAT credit on input services which are...

CENVAT credit - capital goods installed in the distillery plant used for manufacture of Ethyl Alcohol - The CESTAT ruled in favor of the appellant, emphasizing that...

The appellant company is a consortium engaged in treating hazardous waste of member industries as directed by GPCB. It was held that charges collected for treating...

CENVAT credit - input services - Appellant was entitled to avail the Cenvat Credit on the three services, namely, construction service, clearing and forwarding service...

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...

CENVAT Credit - construction of the Hotels - Cenvat credit availed during the construction is admissible for discharge of service tax liability after such constructed...

The appellant is entitled to cenvat credit on ‘input construction services’ - AT

Cenvat Credit - Input services - export of goods - CHA service - rent-a-cab service - credit allowed - AT

CENVAT Credit - input service or not - waste treatment services received - the effluent treatment activity is indeed in or in relation to the manufacture of final...

The case involves eligibility of CENVAT Credit on input services for output services including short-term accommodation, restaurant, rent-a-cab, and consultancy services....

Eligibility of claiming CENVAT credit for service tax paid on renting immovable property services. The lower authority denied the credit, considering it as a service...

Refund of service tax paid by utilizing the Cenvat credit denied - Retrospective exemption - In the present case while taking the Cenvat credit the output service were...

Quick Updates: