This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
CENVAT Credit eligible on ECIS for Modernization/Renovation/Repair of Existing Factory
Case Law Details
- Case Name
- Reliance Industries Ltd Vs C.C.E. & S.T.-Rajkot (CESTAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Ahmedabad
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Reliance Industries Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad)
Appellant’s factory is admittedly huge existing petroleum industry and working for decades. The ECIS service was used for expansion, renovation and modernization of overall existing petroleum plant. As per inclusion clause of the definition the services relating to modernization, renovation is an admissible input service. In our view, even though service of construction of building or civil structure are falling under the exclusion clause but even if similar service is used for renovation and modernization ...
