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2014 (5) TMI 1012 - AT - Central ExciseBenefit of Cenvat credit of Service tax - Revenue denied credit that Services like Telephone Services, Xerox services, Courier services and Insurance services cannot be held as input services - Held that:- Telephone Services, Xerox Services, Courier Services and Insurance Services are eligible input services - even if the invoices were received at the Head Quarters and the Services were availed in the factory, the credit cannot be denied - However, demand is also barred by limitation period - Following decision of M/s. Econ Antri Ltd. Vs. CCE, Gwalior [2014 (2) TMI 870 - CESTAT NEW DELHI], M/s. Valco Industries Ltd. [2012 (12) TMI 30 - CESTAT, New Delhi] - Decided in favour of assessee.
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