Case Law Details
Case Name : Bridge & Roof Co (India) Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)
Related Assessment Year :
Courts :
All CESTAT CESTAT Ahmedabad
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Bridge & Roof Co (India) Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)
Introduction: In the landmark case of Bridge & Roof Co (India) Limited Vs Commissioner of Central Excise & ST, the CESTAT Ahmedabad ruled that cement and steel used in commercial and industrial construction services are directly involved in providing output services. Therefore, Cenvat credit should be allowable for these materials. This ruling sets an important precedent for service providers in the con
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