https://www.taxtmi.com/caselaws?id=363296 Cenvat credit was held unavailable on goods used in erection, commissioning and installation of a captive power plant under a works contract where the contractor had opted for the composition scheme. The decisive point was that the contractor, as the service provider executing the contract, was barred from availing credit on inputs used in that contract, and the recipient could not claim the same credit indirectly. The fact that the contract covered both inputs and capital goods, and that invoices named the recipient as consignee, did not change the position because all goods formed part of the same works contract. The demand and penalty were therefore sustained. en-us Thu, 14 Jun 2018 00:00:00 +0530 Wed, 11 Jul 2018 07:18:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363296 Cenvat credit was held unavailable on goods used in erection, commissioning and installation of a captive power plant under a works contract where the contractor had opted for the composition scheme. The decisive point was that the contractor, as the service provider executing the contract, was barred from availing credit on inputs used in that contract, and the recipient could not claim the same credit indirectly. The fact that the contract covered both inputs and capital goods, and that invoices named the recipient as consignee, did not change the position because all goods formed part of the same works contract. The demand and penalty were therefore sustained. Case-Laws Central Excise Thu, 14 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363296