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2012 (12) TMI 141 - CESTAT, MUMBAI
Cenvat credit - CENVAT credit in respect of Service Tax paid on services namely clearing charges, commission on export sales, material handling charges, terminal handling charges, Bank Commission charges and Aviation charges have been availed by the appellant as input service – CENVAT credit has been denied to the appellant on the ground that the above stated services do not qualify within the definition of input services as per Rule 2(I) of CENVAT Credit Rules, 2004 - Held that:- Assessee is entitled to avail input service credit on the services availed by them in the course of their business of manufacturing - appellant has availed all the above services in the course of business of manufacturing - appellant is entitled to avail input service credit on the services