The case involved a dispute regarding availing CENVAT credit for ...

Dispute over CENVAT credit for construction services resolved! Tribunal broadens rules, allowing credit for plant security.

Case Laws Central Excise

August 13, 2024

The case involved a dispute regarding availing CENVAT credit for construction services used in building housing units for staff. The tribunal held that the construction services were directly related to the manufacturing activity as they ensured smooth operation and security of the plant. The tribunal interpreted the rules broadly to include services not directly linked to manufacturing. Regarding time limitation and suppression of facts, it was held that the appellant had regularly disclosed all relevant details, thus no suppression was found. The lower authority's decision was overturned, and the appeal was allowed by the CESTAT.

View Source

← Previous Next →

The case involved a dispute regarding availing CENVAT credit for ...

Dispute over CENVAT credit for construction services resolved! Tribunal broadens rules, allowing credit for plant security.

Case Laws Central Excise

August 13, 2024

You may also like:

CENVAT Credit - input service - non-payment of service tax on Ocean Freight - non-payment of service tax on Government Fees under RCM - The Appellate Tribunal considered...

The Appellate Tribunal addressed the issue of CENVAT Credit for insurance services and air travel agency services u/s Rule 2(l) of the Cenvat Credit Rules, 2004. It was...

CENVAT Credit - trading activities - Rule 6 of CENVAT Credit Rules, 2004 deals solely with the situation of CENVAT Credit resulting from exempted services and exempted...

Cenvat credit - Once the credit is availed, the use of such credit is governed by Rule 3 of the Cenvat Credit Rules, 2004. Sub-Rule (4) of the said Rule stipulates that...

Correctness of erasure of credit already availed by prospective invalidation of eligibility for retention of credit that would subject those services already procured...

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...

CENVAT Credit - non-reversal of proportionate credit - From application of the definition of ‘exempted services’ in rule 2 (e) of CENVAT Credit Rules, 2004, to the facts...

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...

The appellant wrongly availed Cenvat credit on input services for unsold flats after issuance of completion certificate, contravening Rules 6(3) and 6(3A) of the Cenvat...

CENVAT Credit - The Department contended that since exemption was available under Notification No.17/2009 for these services, the appellant should have opted for the...

CENVAT Credit - duty paying invoices - performa invoices - the documents required under the Rule 9 are not confined to merely invoices but these may be any documents,...

Refund of accumulated credit - Input services - Undisputedly in the refund proceedings under Rule 5 of CENVAT Credit Rules, 2004 as amended any such attempt whereby...

Export of services or not - Reversal of Credit - The fundamental charge that the service recipients are ‘other establishments’ of service providers in terms of in terms...

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...

Refund of CENVAT Credit under rule 5 of the CENVAT Credit Rules, 2004 - Notification

Quick Updates: