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2017 (6) TMI 1100 - CESTAT BANGALORECENVAT credit - input services - Canteen Service - Repair and Maintenance Service - Commissions - Labour charge-job work, etc. - Management Consultancy services - Rule 2(i) of CENVAT Credit Rules, 2004 - Held that: - appellant is entitled to CENVAT credit on canteen service, repair and maintenance, labour charges job worker, clearing and forwarding agency service, commercial coaching and training service as they are directly related to the business of the appellant - credit allowed. Management Consultancy services - Held that: - appellant has not produced the documents like Management Service Agreement as well as invoices and TR-6 challans showing the payment made towards Management Consultancy Fee before the lower authorities - case is to be remanded back to the original authority to examine the documents - matter on remand. Part matter allowed and part Appeal allowed by way of remand.
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