Case Law Details
Case Name : Reliance Industries Ltd Vs C.C.E. & S.T.-Rajkot (CESTAT Ahmedabad)
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All CESTAT CESTAT Ahmedabad
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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 structur
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