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2022 (1) TMI 967 - CESTAT MUMBAICENVAT Credit - input services that were received by the appellants outside their factory premises - HELD THAT:- The issue is squarely covered by the decision of the Tribunal in appellants’ own case M/S JSW STEEL (SALAV) LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, RAIGAD [2016 (8) TMI 450 - CESTAT MUMBAI] where it was held that the Service Tax credit in respect of shipping fees and services availed in respect of vessels and barges is allowed. It is also noted that for availing cenvat credit in respect of input services, no condition has been prescribed of receipt of the said services within the factory premises. The input service credit is available only on the receipt of the services received by the manufacturer of the finished goods. The inclusive part specifically states that in respect of services in relation to procurement of goods and inward transportation of inputs is admissible - Since the services in the present case are received at captive jetties which are used for procurement and inward transportation of the goods, cenvat credit could not have been denied. Till the time it can be shown that input services have been used by the manufacturer of finished goods, in the process of manufacture or for conducting this business of manufacture of finished goods, the Cenvat credit on the input services cannot be denied, even if the said services are received at place other than factory premises - Appeal allowed - decided in favor of appellant.
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