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Services directly or indirectly used in relation to manufacture of final products are eligible for Cenvat credit
Case Law Details
- Case Name
- Commissioner Central Excise Commissionerate Vs M/s Bellsonica Auto Components India P. Ltd. (Punjab & Haryana High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Punjab and Haryana HC
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Brief of the case:
The Hon’ble Punjab & Haryana High Court in the case of Bellsonica Auto Components India Private Limited held that services directly or indirectly used in relation to manufacture of final products are eligible for Cenvat credit. In the present case, civil construction work was done for setting up factory which was directly used for manufacturing final products and land was taken on lease to set up factory over it was indirectly used in manufacture of final products.
Facts of the case:
The assessee company is engaged in the business of manufacturi...
Author Info
Whether cenvat credit be taken on Service Tax paid by Reverse Charge on Works Contract for a manufacturing co ??