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2017 (5) TMI 599 - CESTAT ALLAHABADCENVAT credit - distribution of Input Service Tax credit which was attributable to Services used in a Unit exclusively engaged in manufacture of exempted goods - N/N. 50/2003-CE dated 10/06/2003 - Held that: - Clause (b) of Rule 7 of the CCR, 2004 that existed during material time provided that such Cenvat credit of Service Tax paid was not admissible to be distributed which was exclusively used in unit engaged in the manufacture of exempted goods - The said SCN nowhere established that the Cenvat credit which was proposed to be recovered was used in a unit exclusively engaged in manufacture of exempted goods. It is admitted that the Services such as Advertisement Service & Sales Promotion Services, were utilized in Corporate Office, Kaushambi, Ghaziabad - credit allowed - appeal allowed - decided in favor of appellant.
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