CESTAT Chennai: Cenvat credit for service tax on works contract allowed

The Appellate Tribunal CESTAT CHENNAI allowed the appeal, finding the denial of Cenvat credit for service tax paid on a works contract for constructing a factory unjustified. The tribunal held that construction work involving both goods and services qualifies as a works contract.

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The Appellate Tribunal CESTAT CHENNAI allowed the appeal, stating that denial of Cenvat credit for service tax paid on works contract for construction of a factory was unjustified. The tribunal ruled that construction work involving both goods and services cannot be ruled out as not a works contract.

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