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2015 (6) TMI 1063 - AT - Central ExciseCenvat credit - Business Auxiliary services - service tax paid by dealers / commission agents on the strength of debit notes - debit note is not appropriate proper document as per Rule 9 of Cenvat Credit Rule, 2004 to avail Cenvat Credit and further Business Auxiliary services availed by the appellant is post manufacturing activity - Held that:- it is found that in the appellants own case for their units in Wazirpur and Bhiwadi, this Tribunal on the identical issue of availment of cenvat credit on the strength of debit note for business auxiliary service has been allowed. In these circumstances, I hold that appellant is entitled to take cenvat credit on the strength of debit notes which contains the details as per Rule 9 of CCR, 2004 for availment of cenvat credit. I also hold that the activity of business auxiliary service has been availed by the appellant in the course of their business of manufacturing of excisable goods. Therefore, appellants are entitled to take cenvat credit. - Decided in favour of appellant
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