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
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
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 construction industry.
Analysis: The appellant, Bridge & Roof Co (India) Limited, argu...
This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.
