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2013 (3) TMI 403 - AT - Central ExciseCENVAT Credit - input services - duty paying documents - Department denied the service tax credit to the appellant company on the four invoices issued, on the ground the out of these four invoices, three is not mention in the nature of service and other has been taken in respect of Service Tax on the insurance premium for insurance of the finished goods during the transportation from the factory to the customers’ premises which is not covered by the definition of input service. Appellant made application to Commissioner (Appeals), Commissioner (Appeals) confirmed the entire Cenvat credit demand along with interest and imposed penalty. Appellant file the application before Tribunal. Held that:- appellants are entitled to availment of credit in respect of all of its invoices - there is no dispute about the admissibility of credit or availment of service. - The denial of credit on the technical objection, when it is otherwise available, should not be upheld. - Decided in favor of assessee.
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