Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (10) TMI 715 - AT - Central ExciseCenvat Credit - Input Services – cleaning activity of factory premises - Amendment of Rule 2(l) of CENVAT Credit Rules - Waiver of Pre-deposit – Held that:- Cleaning factory premises is a statutory requirement as per provisions of section 11 of Factories Act 1948 and therefore this activity has a clear nexus with manufacturing process and the order of lower authorities is wrong because the main part of the definition covers ‘input services used by manufacturer whether directly or indirectly in relation to manufacture of final products’ - these activities are in relation to manufacture of final product and therefore the order is without any basis - Following NTF (India) Pvt. Ltd. Vs CCE Delhi [2013 (6) TMI 618 - ITAT DELHI] – the activities would constitute ‘input services’ - The amendment made in definition of ‘input services’ on 01-04-2011 does not alter this position prima facie - the requirement of pre-deposit of dues arising from the order for admission of appeals waived - Stay granted.
|