Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2020 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (1) TMI 712 - CESTAT AHMEDABADCENVAT Credit - input services - House Keeping Service - C & F Services - Warehousing maintained at C & F Agent - HELD THAT:- There is no dispute about the nature of service and use thereof. Housekeeping service was used in the appellant’s factory and/or Head Office. The House keeping service is used to up keep the property of the manufacturer which is essential requirement for manufacturing unit under the Factories Act, therefore, the same is qualified as input service. C & F Service - HELD THAT:- Since the same is related to the warehousing at C & F Agent where the finished goods is stored before clearance thereof and in case of goods sold through C & F the place of removal stand extended up to the premises of C & F Agent - thus, all the services related to clearance of the goods up to the place of removal is eligible input service. The appellant are entitled for the Cenvat Credit in respect of House Keeping Service & C & F service - appeal allowed - decided in favor of appellant.
|