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2012 (11) TMI 1033 - AT - Central ExciseCENVAT Credit - Services received by the appellant for auditing the CTC National Phase Out Plan and putting the same in CTC usage - service received has no nexus with the manufacture at all – Held that:- The services have been obtained for the purpose of conducting audit of the process and change of raw material suitably presented to GTZ to receive the grant so that the company can phase out the process, which cause depletion of ozone in the atmosphere - the activity undertaken by the appellant was to implement the national plan and ensure that the appellant follow the provisions of Ozone Depleting Substances (Regulation & Control) Rules, 2000 - the whole activity has a direct nexus with the manufacture and manufacturing process and is with the objective of reduction of emission of Ozone Depleting Substances - Following decision of M/s Sujal Dye Chem Industries Versus CCE Ahmedabad [2012 (6) TMI 370 - CESTAT, AHMEDABAD] - Decided in favour of assessee.
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