CENVAT Credit - input services - construction and erection ...

Case Laws Central Excise

August 30, 2023

CENVAT Credit - input services - construction and erection services in the factory - The appellant took credit on the services used in the construction of civil structure for newly setup of Steel Melting of Continuous Castings Machine (SMS), and for provision of fabrication and erection service for the installation of the SMS plant, which is covered under the definition ‘modernization, renovation or repair’. - Credit allowed - AT

View Source

← Previous Next →

CENVAT Credit - input services - construction and erection ...

Case Laws Central Excise

August 30, 2023

You may also like:

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

The Tribunal allowed the appeal filed by the appellant and set aside the impugned order disallowing CENVAT credit taken on input services used in BTS (Base Transceiver...

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 - 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 - input service - the exclusion clause ‘A’ in Rule 2(1) of the Cenvat Credit Rules, does not cover the service in the nature of “Erection, Commissioning...

CENVAT Credit - The input service credit cannot be denied on the ground that it is shown in the ER1 return instead of the ST3 returns since the cross utilization of...

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 - Business Auxiliary Service relating to sales commission - credit allowed - AT

Cenvat Credit - input services - Management Consultancy Services - nexus with manufacturing activity established - credit allowed - HC

CENVAT Credit - input services - appellant is eligible for credit on gardening and house-keeping services - AT

Cenvat Credit - input services - services of empty containers sent back to the yard - credit allowed - AT

Cenvat Credit - Input Services - commission agent service - nexus with manufacturing - credit allowed - AT

CENVAT credit - input services - the input services have suffered service tax and CENVAT credit can be taken by the appellant and the registration is not a mandatory...

CENVAT credit - construction service - the embargo of not allowing the Cenvat credit on construction service was brought to the definition of input service with effect...

Cenvat Credit - Input Services - housekeeping services keeping he factory premises neat and clean and construction services for construction of certain office rooms in...

Quick Updates: