Appellate Tribunal CESTAT rules in favor of appellants on cenvatable input services dispute The Appellate Tribunal CESTAT New Delhi, with Ms. Archana Wadhwa as the Member (Judicial), allowed the appeals in favor of the appellants, setting aside ...
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Appellate Tribunal CESTAT rules in favor of appellants on cenvatable input services dispute
The Appellate Tribunal CESTAT New Delhi, with Ms. Archana Wadhwa as the Member (Judicial), allowed the appeals in favor of the appellants, setting aside the impugned orders. The case focused on whether construction of a residential colony near a factory and cleaning services for the colony and guest house qualify as cenvatable input services, referencing a previous ruling by the High Court of Andhra Pradesh.
The judgment by Appellate Tribunal CESTAT New Delhi, with Ms. Archana Wadhwa as the Member (Judicial), addressed the issue of whether construction of a residential colony near a factory and cleaning services for the colony and guest house qualify as cenvatable input services. The decision relied on a previous ruling by the Hon'ble High Court of Andhra Pradesh in the case of CCE vs. ITC. The impugned orders were set aside, and the appeals were allowed in favor of the appellants.
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