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2021 (10) TMI 1336 - CESTAT AHMEDABADCENVAT Credit - input services - Business Auxiliary Service - GTA - Rent-a -cab - Insurance Agency Service - Courier Service - Renting of Immovable Service - Maintenance & Repair Service - and Manpower Supply Service - HELD THAT:- The appellant in respect of cenvat credit on Rent-a Cab, Insurance Agency Service and Renting of Immovable Service was admittedly reversed for the period 01.04.11 onward. Therefore, the Cenvat Credit reversed by the appellant is maintained. As regard other services all these services have been allowed as input services - all the above services used by the appellant for their overall business activity are admissible input service therefore, the credit in respect of the aforesaid services are allowed except credit reversed by the appellant. Reliance can be placed in the case of M/S ULTRATECH CEMENT LTD. VERSUS C.C.E. KUTCH (GANDHIDHAM) [2019 (2) TMI 1487 - CESTAT AHMEDABAD] for GTS Service, M/S. FOXTEQ SERVICES INDIA PVT. LTD. VERSUS THE COMMISSIONER OF G.S.T. & CENTRAL EXCISE [2019 (5) TMI 375 - CESTAT CHENNAI] for Business Auxiliary service and M/S UNICURE INDIA LTD. VERSUS C.C.,C.E. & S.T., NOIDA [2017 (3) TMI 706 - CESTAT ALLAHABAD] for manpower services. Penalties - HELD THAT:- Taking into consideration the overall facts of the cases, there is no malafide on the part of the appellant, therefore the penalties are also set aside. Appeal allowed in part.
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