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CESTAT upheld that CENVAT credit for goods used in an EPC airport-expansion contract is generally available to the executing contractor, not the appellant, because construction activities are excluded from credit under the CCR, 2004 and the contractor availed the applicable exemption. CESTAT held, however, that items not forming part of the construction-specifically furniture, lighting and other goods procured and consigned in the appellant's name and used for output services-may qualify for credit. Suppression was rejected due to timely audits and disclosure in returns; therefore extended limitation was not invoked. Demand confirmed for the normal period; matter remanded to the original authority to re-examine eligibility of CENVAT on the specified non-construction goods.
CESTAT upheld that CENVAT credit for goods used in an EPC airport-expansion contract is generally available to the executing contractor, not the appellant, because construction activities are excluded from credit under the CCR, 2004 and the contractor availed the applicable exemption. CESTAT held, however, that items not forming part of the construction-specifically furniture, lighting and other goods procured and consigned in the appellant's name and used for output services-may qualify for credit. Suppression was rejected due to timely audits and disclosure in returns; therefore extended limitation was not invoked. Demand confirmed for the normal period; matter remanded to the original authority to re-examine eligibility of CENVAT on the specified non-construction goods.
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