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2014 (9) TMI 27 - AT - Central ExciseCENVAT Credit - nexus with the activity of providing services under the category of "Business Auxiliary Services" and "Goods Transport Agency Service" - Held that:- Services have been provided in a residential colony which was not having any nexus with the business activity of the assessee but in this case the CENVAT Credit have been availed by the respondent for their activity of coal washing. Therefore, as per the decision of the Hon'ble High Court of Bombay in the case of Ultratech Cement Ltd.[2010 (10) TMI 13 - BOMBAY HIGH COURT], reported in wherein the Hon'ble High Court has held that any provider of output service is entitled for input service credit on the services availed by them in the course of their business activity. There is no doubt that all the services availed by the respondent for the activity of coal washing only. Therefore, I hold that the respondent is entitled for input service credit for all the service discussed here-in-above. In the circumstances, I do not find any infirmity with the impugned order and the same is upheld - Decided against Revenue.
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