The Ahmedabad bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that CENVAT Credit is allowable on construction/works contract service for the re-carpeting of roads in the industrial estate. The appellant, Bombay Market Art Silk Co-Op (Shops & Warehouse) Society Limited has applied for Cenvat credit in respect of Construction/ Works Contract…
Source Taxscan