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2016 (7) TMI 79 - CESTAT CHENNAIDenial of Cenvat credit on Tour Operators Service used for bringing staff to the factory - Held that:- This Tribunal in the assessee s own case for the prior period has allowed the assessee s appeal. Also find that the adjudicating authority in his findings has discussed the entire issue in detail and discussed the interpretation of the term activities relating to business and held that the input services availed by the appellant assessee for tour operator s service on which cenvat credit has been claimed is in relation to the manufacture of the final products. By respectfully following the ratio laid down by the Hon’ble High Court of Bombay in the case of CCE, Nagpur Vs. Ultratech Cement Ltd. Reported in (2010 (10) TMI 13 - BOMBAY HIGH COURT ) and the decision of this Tribunal, the impugned order is set aside. - Decided in favour of assessee
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