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2015 (1) TMI 294 - CESTAT NEW DELHICENVAT Credit - rent-a-cab tour operator and air travel agent - lower authorities have held that such services cannot be held to be a cenvatable inputs services and have accordingly denied the credit - Held that:- All the activities involved in the present case are Cenvatable credit input services. As such, I set aside the impugned order and remand the matter to the original adjudicating authority for verification of the invoices / bills etc. and to decide the availability of Cenvat credit accordingly - Following decision of Hindustan Coca Cola Beverages (P) Ltd. vs. CCE Hyderabad [ 2009 (6) TMI 474 - CESTAT, BANGALORE], CCE, Vadodara vs. Haldyn Glass Gujarat Ltd. [2009 (1) TMI 188 - CESTAT, AHMEDABAD] and CCE Raipur vs. Beekay Engg. & Castings Ltd. [2009 (6) TMI 96 - CESTAT, NEW DELHI] - Decided in favour of assesse.
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