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2014 (3) TMI 515 - AT - Central ExciseWaiver of pre deposit - Cenvat Credit of service tax paid on input services where invoices were addressed to Head office - Duty paying documents - Held that:- appellant seems to have prima facie case in respect of some of the input services which, by the very nature thereof, were linked only to the factory. These services include technical inspection & testing services and consulting engineer s service. In relation to other services, prima facie, the factory cannot claim exclusive coverage inasmuch as such services could be used by the Head Office also viz. audit services, security services, manpower recruitment & supply services etc. - Conditional stay granted.
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