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2015 (12) TMI 950 - CESTAT NEW DELHIDenial of Cenvat credit - Courier Service - consolidated Courier Bills of Entry - Denial of credit on the ground that it is post manufacturing activity - Held that:- Cenvat credit on the input services is available if the same is availed by assessee in the course of their business of manufacturing of excisable goods. Admittedly, the respondent has availed the service in the course of their business of manufacturing. Therefore, the ld. Commissioner (Appeals) has rightly allowed the Cenvat credit on courier service. - For repair of fax machine, security service and insurance of Omni Van, all these have been used by the respondent in the course of their business in manufacturing. Therefore, I hold that they are entitled to Cenvat credit - Decided against Revenue.
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