Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (3) TMI 599 - AT - Central ExciseWaiver of pre deposit - Denial of CENVAT Credit - input service - custom clearance service - four services availed by the appellant i.e. construction service, tour operator service, custom clearance service and photocopier service. - Held that:- there are many decisions in respect of construction services, tour operator services and photocopier services laying down that the same are used in relation to the business. As regards the custom clearance service the contention of the ld. SDR is that the said service is post export and as such cannot be held to be in relation to the business. - the custom clearance service is an arguable and contentious topic - stay granted partly.
|