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2018 (4) TMI 1385 - AT - Central ExciseCENVAT credit - input services - Event Management Service - Advertisement Service - Tour Operator Service - Coaching and Training Service - Legal Consultancy Service - Travel Agent Service - SIAM Statistical service - Held that: - From the nature of service and use thereof it can be seen that all the services are used in or in relation to the manufacture of the final product and/or sales promotion etc. - all the services are necessary for carrying out overall operation of the manufacturing and sales of the goods therefore all the services are clearly covered under the definition of input service as per rule 2(1), of CCR 2004 - credit allowed - appeal allowed - decided in favor of appellant.
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