Option to avail or not avail Cenvat credit can be exercised on a contract-by-contract basis

Smp Construction Pvt Ltd Vs Commissioner of C.E-Bharuch (CESTAT Ahmedabad)

The case of SMP Construction Pvt Ltd vs. Commissioner of C.E-Bharuch (CESTAT Ahmedabad) revolves around the interpretation of Notification No. 1/2006 – ST dated 01.03.2006 regarding the exemption and abatement available for Industrial or Commercial Construction Services.

SMP Constructions, the appellant, provi

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