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2022 (6) TMI 818 - CESTAT AHMEDABADCENVAT Credit - input services - Air travels service - Authorized Service station - Clearing & Forwarding Agent Services - Custom House Agent Services - Commercial or Industrial Constructions Services - GTA outward Services - General Insurance Services - Vehicle Repair Services etc. - nexus of subject services with the manufacturing activity of the manufacturer - HELD THAT:- Almost all the services have been considered time and again by this tribunal for the manufacturing units and the credit was allowed. Air Travel Agent Service - Used in relation to the travel of the company personal for the marketing, meetings for business purposes - HELD THAT:- Reliance can be placed in the case of M/S XILINX INDIA TECHNOLOGY SERVICES PVT. LTD. VERSUS THE COMMISSIONER. C.C. E&ST, HYDERABAD-IV [2016 (7) TMI 598 - CESTAT HYDERABAD] - credit allowed. Authorised Service Station - Used in connection with the repair and maintenance of the vehicles belonging to the manufacturing unit - HELD THAT:- Reliance can be placed in the case of M/S. JSW STEEL LTD VERSUS COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX-BELGAUM (VICE-VERSA) [2021 (12) TMI 381 - CESTAT BANGALORE] - credit allowed. Clearing & Forwarding Agent Service - For the imports of inputs or export of manufactured goods from the place of removal i.e. port - HELD THAT:- Reliance can be placed in the case of COMMISSIONER VERSUS DYNAMIC INDUSTRIES LTD. [2014 (8) TMI 713 - GUJARAT HIGH COURT] - credit allowed. Custom House Agent - For import and export related Customs clearance work - HELD THAT:- Reliance can be placed in the case of INGERSOLL-RAND INTERNATIONAL (INDIA) LTD. VERSUS COMMR. OF S.T., BANGALORE [2015 (12) TMI 484 - CESTAT BANGALORE] - credit allowed. Construction Service - Factory / office building Construction - HELD THAT:- Reliance can be placed in the case of M/S. SUNDRAM FASTENERS LIMITED VERSUS CCE, PUDUCHERRY [2017 (2) TMI 16 - CESTAT CHENNAI] - credit allowed. GTA Service - ST paid on RCM basis for outward is a valid input service - HELD THAT:- Reliance can be placed in the case of COMMISSIONER OF CENTRAL EXCISE, BELGAUM VERSUS M/S. VASAVADATTA CEMENTS LTD. [2018 (3) TMI 993 - SUPREME COURT] - credit allowed. Insurance Service - Insurance of Plant/machinery/stocks against fire, in the course of production activities - aw materials, mediclaim for staff and employee etc. also included - HELD THAT:- Reliance can be placed in the case of CANTABIL RETAIL INDIA LTD, RAJESH ROHILLA, ANIL BANSAL, DIRECTOR VERSUS CCE, DELHI-I AND (VICE-VERSA) [2017 (9) TMI 205 - CESTAT NEW DELHI] - credit allowed. Vehicle Repair Service - Related to repairs to business owned vehicles, used in the course and furtherance of manufacturing business - HELD THAT:- Reliance can be placed in the case of COMMR. OF C. EX., MYSORE VERSUS CHAMUNDI TEXTILES (SILK MILLS) LTD. [2010 (4) TMI 450 - CESTAT, BANGALORE] - credit allowed. It is clear that each and every service involved in the present case are admissible input service - credit allowed - appeal allowed - decided in favor of appellant.
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