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2021 (11) TMI 402 - CESTAT AHMEDABADCENVAT Credit - input services - Courier Service - Insurance Service - Port Services - Maintenance Service - Meal Services - Telecom Services - Business Support Service - Consulting Service - Interior Decorator Services - Designing Services - LP Services - Repair & Maintenance Services - Tech. Inspection Services - place of removal - HELD THAT:- All the services in question are either used in or in relation to the final product or in relation to the overall business activity of the appellant. The contention of the department for denying the credit is that the service to be used not only in relation to the manufacture but also for clearance of goods from the place of removal. This is an absurd opinion of the revenue for the reason that all the services which are used for the business activity need not to be related to directly in manufacturing of the final product or clearance of the final product. The said services can be used either in the factory or even outside the factory but in relation to the business activity of the assessee. There is no dispute that all of these services in question were used for the business activity of the appellant. Reliance placed in the case of CHEMFAB ALKALIS LTD. VERSUS COMMISSIONER OF C. EX., PONDICHERRY [2009 (10) TMI 697 - CESTAT CHENNAI] and UNION OF INDIA VERSUS M/S RAJASTHAN SPINNING & WEAVING MILLS AND COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE VERSUS M/S. LANCO INDUSTRIES LTD. [2009 (5) TMI 15 - SUPREME COURT]. All the services are input services in terms of Rule 2 (l) of Cenvat credit Rules, 2004 - Appeal allowed - decided in favor of appellant.
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