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2012 (7) TMI 822 - CESTAT CHENNAIAvailment of CENVAT Credit - whether the appellants are entitled to input service credit of the aircraft used by their Managing Director for business activity or not - Held that:- appellants have availed the services of aircraft in the course of their business activity, they are entitled to input service credit. Now the adjudicating authority has verify the fact whether the appellants have used the aircraft for the business activity or not and if it is proved that the appellants have used the aircraft in their business activity, they are entitled to input service credit - Following decision of Commissioner of Central Excise, Nagpur v. Ultratech Cement Ltd. reported in [2010 (10) TMI 13 - BOMBAY HIGH COURT] - Decided in favour of assessee.
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