Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (9) TMI 1464 - CESTAT NEW DELHICenvat credit - cenvat credit availed on duties and tax, paid on inputs, input services and capital goods received in the factory for use in or in relation to manufacture of the said final product - issue receipt of the input service in the factory of the appellant under the cover of service tax invoice - Held that:- since the tax paid character of the service and its receipt is not in dispute, I am of the view that cenvat credit cannot be denied to the appellant in absence of any specific/ stipulations contained in the cenvat statute. Further, the jurisdictional authorities at the recipient’s end are not competent to question the activities provided by the supplier of the tangible goods i.e. M/s. AEPL whether amounts to manufacture or it is a service. Since the service tax paid by the contractor M/s. AEPL has been accepted by the Jurisdictional Central Excise Authorities of the supplier. The tax so paid is eligible for cenvat benefit to the appellant in view of the judgment of Hon'ble Supreme Court in the case of CCE vs. MDS Switchgear Ltd. [2008 (8) TMI 37 - SUPREME COURT]. - Decided in favour of appellant
|