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.

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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

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