Case Law Details
Case Name : Commissioner Central Excise Commissionerate Vs M/s Bellsonica Auto Components India P. Ltd. (Punjab & Haryana High Court)
Appeal Number : Central Ex. Appeal No. 58/2014
Date of Judgement/Order : 16/07/2015
Related Assessment Year :
Courts :
All High Courts Punjab and Haryana HC
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Brief of the case:
The Hon’ble Punjab & Haryana High Court in the case of Bellsonica Auto Components India Private Limited held that services directly or indirectly used in relation to manufacture of final products are eligible for Cenvat credit. In the present case, civil construction work was done for setting up factory which was directly used for manufacturing final products and land was taken on lease to set up factory over it was indirectly used in manufacture of final products.
Facts of the case:
- The assessee company is engaged in the business of manufacturing metal-sheet components for motor vehicles which fall under heading No.87082100 of the Central Excise Tariff Act, 1985.
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Author Bio
Whether cenvat credit be taken on Service Tax paid by Reverse Charge on Works Contract for a manufacturing co ??